GIFT   OF 


STONE   &   WEBSTER   MANAGEMENT    ASSOCIATION 

STANDARD  CLASSIFICATION 

OF   CONSTRUCTION   AND    OPERATING   ACCOUNTS 
FOR    ELECTRIC    LIGHT  AND   POWER   COMPANIES 


Adopted  Januaiy  I,   1 9 1  3.  —  Revised  to  March  31.   1913. 


STONE    &   WEBSTER    MANAGEMENT    ASSOCIATION 

STANDARD  CLASSIFICATION 

OF   CONSTRUCTION    AND    OPERATING   ACCOUNTS 
FOR    ELECTRIC    LIGHT   AND    POWER   COMPANIES 


Adopted  January   1,    1 9 1  3.  —  Revised  to  March  31.   1913. 


BOSTON,  MASS. 
PRINTED  BY  GEO.  H.  DEAN 


PREFACE 


THIS  pamphlet  has  been  compiled  for  the  use  and  guidance 
of  officials  and  employees  of  the  Stone  &  Webster  Manage- 
ment Association  and  of  electric  light  and  power  companies 
managed  by  them  (except  where  companies  are  subject  to  gov- 
ernment control) . 

The  following  classification  supersedes  the  one  in  effect  prior 
to  January,  1913 : 

In  January,  1902,  the  Stone  &  Webster  organization  estab- 
lished a  standard  system  of  accounts  for  the  companies  under  its 
management,  and  that  system,  with  minor  modifications,  has 
been  in  use  since  then.  During  recent  years  the  Federal  and 
State  Commissions,  the  National  Electric  L,ight  Association  and 
the  American  Street  Railway  Association  have  given  much 
thought  and  time  to  compiling  standard  classifications  of  accounts, 
and  the  time  has  arrived  when  we  believe  that  our  classification, 
which  has  been  in  use  for  many  years,  should  be  abandoned. 

The  problem  before  us  has  been  that  of  the  selection  of 
a  classification  which  was  likely  to  be  adopted,  with  some 
modifications,  by  many  of  the  Commissions,  and  we  have,  with 
the  permission  of  the  Commission  of  the  State  of  Wisconsin, 
adopted  their  classification,  with  modifications,  as  a  basis. 

Frequent  reference  to  this  book  will  undoubtedly  suggest 
queries,  and  comments  are  therefore  invited  from  all  members  of 
our  organization  throughout  the  country  as  a  help  in  the  solving 
of  any  problems  which  arise. 

Correspondence  should  be  addressed  to  the  Stone  &  Webster 
Management  Association ,  Auditing  Department,  Boston,  Mass., 
with  the  understanding  that  such  queries,  with  their  respective 
answers  will  be  assembled  and  periodically  sent  to  all  the  com- 
panies for  their  information. 

274628 


CONTENTS. 


Preface 3 

lyist  of  Income  Accounts 6 

Context  of  Income  Accounts 7-14 

L,ist  of  Operating  Expense  Accounts       ....  15-17 

Operating  Expenses  Defined  ......  18-19 

Context  of  Operating  Expenses 20-61 

L,ist  of  Construction  and  Equipment  Accounts         .         .  62-63 

Context  of  Construction  and  Equipment  Accounts           .  64-80 

General  Remarks  Relative  to  Modifications     .         .         .  89-90 

Comparison  of  Revenue  Accounts 92 

Comparison  of  Operating  Expense  Accounts  .         .         .  93-97 

Comparison  of  Construction  and  Equipment  Accounts    .  98—99 
of  Alphabetical  Articles  in  Common  Use           .           101-131 


Income  Accounts. 


OPERATING  REVENUES. 


1.  Commercial  Lighting — Flat  Rate. 

2.  Commercial  Lighting — Metered. 

3.  Municipal  Contract  Lighting — Arc. 

4.  Municipal  Contract  Lighting — Incandescent. 

5.  Commercial  Power — Flat  Rate. 

6.  Commercial  Power — Metered. 

7.  Municipal   Power. 

8.  Power  Sales— Other  Utilities. 

9.  Miscellaneous  Earnings  from  Operation. 


NON-OPERATING  REVENUES. 

10.  Profit  on  Merchandise  Sales. 

11.  Profit  on  Wiring  and  Installation  Work. 

12.  Rentals. 


13.  Interest  on  Deposits. 

14.  Income  from  Investments. 


15.    Miscellaneous  Non-Operating  Revenues. 


OPERATING    REVENUES. 

1.     Commercial  Lighting. — Flat  Rate. 

Credit  this  account  with  all  revenues  from  consumers  except 
municipalities  for  electric  current  supplied  for  commercial  light- 
ing purposes,  including  commercial  arcs  and  incandescents,  where 
such  energy  is  sold  at  flat  rates  and  independent  of  quantity  taken 
per  unit  of  time,  demand  or  installation. 

Commercial  consumers  as  used  in  this  account  embrace  resi- 
dences, offices,  retail  mercantile  establishments,  etc.,  where  elec- 
tric energy  is  not  used  primarily  for  power  or  industrial  pur- 
poses. Where  some  manufacturing  or  industrial  processes  are 
performed  in  any  office,  store,  or  residence,  or  appliances  are 
operated  as  fans,  sewing  machine  motors,  motors  for  grinding  in 
grocery  stores,  etc.,  such  processes  being  merely  incidental  to  the 
broader  use  of  the  premises  as  commercial  lighting  consumers 
and  the  current  so  used  for  industrial  or  power  purposes  is  not 
separated,  the  total  consumption  at  such  premises  shall  be  treated 
as  commercial  lighting.  Where,  however,  the  current  used  for 
such  appliances,  motors,  etc.,  is  separated  the  earnings  from  each 
class  of  service  will  be  credited  to  the  appropriate  Revenue 
accounts. 

Current  sold  to  municipalities  for  lighting  public  buildings,  not 
specifically  included  in  the  contract  for  public  lighting,  will  be 
considered  as  commercial  earnings  and  credited  to  this  account. 


2.     Commercial  Lighting. — Metered. 

Credit  this  account  with  all  revenues  from  consumers  except 
municipalities  for  electric  current  supplied  for  commercial  light- 
ing purposes,  including  commercial  arcs  and  incandescents,  where 

7 


the  revenue  is  dependent  upon  the  quantity  of  energy  taken  as 
recorded  by  a  meter. 

Commercial  consumers  as  used  in  this  account  embrace  resi- 
dences, offices,  retail  mercantile  establishments,  etc.,  where  elec- 
tric energy  is  not  used  primarily  for  power  or  industrial  purposes. 
Where  some  manufacturing  or  industrial  processes  are  performed 
in  any  office,  store,  or  residence,  or  appliances  are  operated  as 
fans,  sewing  machine  motors,  motors  for  grinding  in  grocery 
stores,  etc.,  such  processes  being  merely  incidental  to  the  broader 
use  of  the  premises  as  commercial  lighting  consumers  and  the 
current  so  used  for  industrial  or  power  purposes  is  not  sep- 
arately metered,  the  total  consumption  at  such  premises  shall  be 
treated  as  commercial  lighting.  Where,  however,  the  current 
used  for  such  appliances,  motors,  etc.,  is  metered  separately  the 
earnings  from  each  class  of  service  will  be  credited  to  the  appro- 
priate Revenue  accounts. 

Current  sold  to  municipalities  for  lighting  public  buildings, 
not  specifically  included  in  the  contract  for  public  lighting,  will 
be  considered  as  commercial  earnings  and  credited  to  this 
account. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum 
amount  when  the  consumption  during  the  month  is  less  than  a 
prescribed  amount,  the  total  amount  of  such  minimum  charge 
shall  be  credited  to  this  account. 


3.    Municipal  Contract  Lighting. — Arc. 

Credit  this  account  with  the  earnings  from  the  sale  of  electric 
current  to  the  municipality  for  public  lighting  service,  embracing 
the  lighting  of  streets,  alleys,  bridges,  viaducts,  parks,  commons, 

8 


etc.,  by  arc  lamps,  but  not  the  lighting  of  public  buildings,  unless 
such  are  particularly  included  in  the  contract  covering  such  public 
lighting.  Where  municipal  buildings  are  not  so  included  in  the 
contract  for  public  lighting,  they  are  to  be  regarded  as  commer- 
cial consumers. 


4.    Municipal  Contract  Lighting. — Incandescent. 

Credit  this  account  with  the  earnings  from  the  sale  of  electric 
current  to  the  municipality  for  public  lighting  service,  embracing 
the  lighting  of  streets,  alleys,  bridges,  viaducts,  parks,  commons, 
etc.,  by  incandescent  lamps,  but  not  the  lighting  of  public  build- 
ings, unless  such  are  particularly  included  in  the  contract  cover- 
ing such  public  lighting.  Where  municipal  buildings  are  not  so 
included  in  the  contract  for  public  lighting,  they  are  to  be  re- 
garded as  commercial  consumers. 


5.     Commercial  Power. — Flat  Rate. 

Credit  this  account  with  all  revenue  from  the  sale  of  electric 
current  for  power  purposes  to  all  consumers  except  municipali- 
ties, electric  railways,  and  other  electric  utilities,  for  the  purpose 
of  re-sale,  where  such  energy  is  sold  at  flat  rates  and  independent 
of  the  quantity  taken  for  any  unit  of  time,  demand  or  installa- 
tion. 


6.     Commercial  Power. — Metered. 

Credit  this  account  with  all  revenue  from  the  sale  of  electric 
current  for  power  purposes  to  all  consumers  except  municipali- 
ties, electric  railways  and  other  electric  utilities,  for  the  purpose 
of  re-sale,  where  the  service  is  dependent  upon  the  quantity  of 
energy  taken  as  recorded  by  meter.  Where  it  is  the  custom  to 
charge  a  minimum  amount  in  cases  where  the  consumption  during 
the  month  is  less  than  a  prescribed  amount,  the  total  of  such  mini- 
mum charge  shall  be  credited  to  this  account. 


10 


7.    Municipal  Power. 

Credit  this  account  with  all  revenue  from  the  sale  of  electric 
current  for  power  purposes  to  municipalities. 


8.     Power  Sales.— Other  Utilities. 

Credit  to  this  account  all  earnings  derived  from  the  sale  of 
electric  energy  to  other  public  utilities  for  the  purpose  of  redis- 
tribution and  sale,  and  to  all  electric  and  interurban  railway  cor- 
porations. 


9.     Miscellaneous  Earnings  from  Operation. 

Credit  to  this  account  all  earnings  received  from  the  sale  of 
electric  energy  and  service  and  from  operating  transactions  not 
properly  includible  in  any  of  the  preceding  accounts. 


11 


NON-OPERATING   REVENUES. 

10.     Profit  on  Merchandise  Sales. 

Credit  to  this  account  the  earnings  derived  from  the  sale  of 
electric  appliances  or  electric  merchandise  as  lamps,  fans,  flat- 
irons,  heating  appliances,  motors,  and  other  electric  appliances 
for  the  utilization  of  electric  energy.  Profit,  as  used  in  this 
account,  is  defined  as  being  the  excess  of  the  sales  price  over  the 
cost,  including  the  invoice  cost,  cost  of  handling,  storage,  etc. 


11.     Profit  on  Wiring  and  Installation  Work. 

Credit  this  account  with  all  earnings  derived  from  and  charge 
with  all  expense  incident  to  wiring  and  installation  work  per- 
formed by  the  utility  for  a  stipulated  profit  or  commission  upon 
its  actual  outlay  for  labor,  materials  and  expenses.  This  in- 
cludes earnings  from  services  performed  on  the  consumers' 
premises,  such  as  wiring  buildings  and  structures  for  lighting 
or  power  purposes  and  rearranging  such  wiring  and  connected 
fixtures.  If  prospective  consumers  are  charged  for  services 
performed  by  the  utility  in  connecting  the  wired  premises  with 
the  service  connection  or  for  placing  the  service  wiring,  such 
earnings  shall  be  credited  to  this  account.  Where  the  cost  of 
placing  the  service  wire  is  charged  to  the  property  owner,  such 
work  shall  not  be  included  in  tangible  capital. 


12 


12.    Rentals. 

Credit  to  this  account,  as  it  accrues,  all  revenue  from  the 
rental  of  land  and  buildings  and  rentals  received  for  the  use  of 
conduits,  poles  and  other  line  supports  and  apparatus.  Where 
the  contract  for  the  rental  of  any  apparatus  or  appliances  covers 
also  the  cost  of  connecting  such  apparatus  and  its  maintenance, 
the  entire  revenue  from  such  contract  shall  be  credited  to  this 
account. 

To  this  account  shall  be  charged  all  expenses  incurred  in  con- 
nection with  the  collection  of  rents,  commissions  and  fees  there- 
for; the  cost  of  procuring  tenants  for  buildings,  drawing  con- 
tracts and  leases,  advertising  for  tenants  of  such  buildings; 
expenses  of  ouster  proceedings,  and  taxes,  unless  the  taxes  are 
to  be  paid  by  the  tenant.  Any  expenses  accruing  while  land  and 
buildings  are  idle,  also  repairs  upon  such  property,  will  be 
charged  to  this  account.  Only  the  net  revenue  or  profit  from  the 
above  transactions  will  be  shown  on  the  financial  report. 


13.     Interest  on  Deposits. 

Credit  to  this  account  all  interest  on  deposits  of  the  utility 
funds  with  banks,  trust  companies  or  individuals.  Interest  on 
security  investments  will  not  be  credited  to  this  account  but  to 
the  account  Income  from  Investments  (Account  14).  Interest 
on  moneys  belonging  to  any  of  the  reserves  of  the  utility  will 
be  credited  to  such  reserves. 


13 


14.     Income  from  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities  which  are  liabilities,  either  actual  or  contingent, 
of  solvent  companies,  cities  or  individuals,  held  as  investments  by 
the  utility. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they 
become  collectible,  of  dividends  upon  the  stocks,  preferred  and 
common,  of  corporations  held  as  investments  by  the  utility. 


15.    Miscellaneous  Non-Operating  Revenues. 

Credit  to  this  account  all  revenues  from  non-operating  sources 
not  includible  in  any  of  the  preceding  accounts. 


14 


Operating  Expenses. 


HYDRAULIC  POWER  GENERATION. 

OPERATION. 

1-a.  Superintendence. 

1-b.  Hydraulic  Labor. 

1-c.  Electrical  Labor. 

1-d.  Miscellaneous  Labor. 

1-e.  Hydraulic  Power  Purchased. 

1-f.  Lubricants. 

1-g.  Miscellaneous  Supplies  and  Expenses. 

MAINTENANCE. 

2-a.  Dams  and  Intakes. 

2-b.  Flumes  and  Canals. 

2-c.  Reservoirs  and  Forebays. 

2-d.  Penstocks  and  Tail  Races. 

2-e.  Wheels  and  Governors. 

2-f.  Generators. 

2-g.  Auxiliary   Equipment — Mechanical. 

2-h.  Auxiliary  Equipment- — Electrical. 

2-i.  Buildings  and  Fixtures. 

STEAM  POWER  GENERATION. 

OPERATION. 

3-a.  Superintendence. 

3-b.  Boiler  Labor. 

3-c.  Engine  Labor. 

3-d.  Electrical  Labor. 

3-e.  Miscellaneous  Labor. 

3-f.  Fuel  for  Steam. 

3-g.  Water  for  Steam. 

3-h.  Lubricants. 

3-i.  Miscellaneous  Supplies  and  Expenses. 

15 


MAINTENANCE. 

4-a.  Coal  and  Ash  Conveyers. 

4-b.  Boilers  and  Boiler  Equipment. 

4-c.  Engines. 

4-d.  Generators. 

4-e.  Auxiliary  Equipment — Mechanical. 

4-f.  Auxiliary  Equipment — Electrical. 

4-g.  Buildings  and  Fixtures. 

ELECTRIC  POWER  PURCHASED. 

7-a.     Electric  Power  Purchased. 

7-b.     Electric  Power  Exchanged — Balance. 

TRANSMISSION  AND  CONVERSION 
OPERATION. 

9-a.  Patrolling  Labor. 

9-b.  Miscellaneous  Supplies  and  Expenses. 

9-c.  Sub-Station  Labor. 

9-d.  Sub-Station  Supplies  and  Expenses. 

9-e.  Storage  Battery  Labor. 

9-f.  Storage  Battery  Supplies  and  Expenses. 

MAINTENANCE. 

10-a.  Transmission  System — Overhead. 

10-b.  Transmission  System — Underground. 

10-c.  Sub-Station  Equipment. 

10-d.  Sub-Station  Buildings  and  Fixtures. 

10-e.  Storage  Battery  Equipment. 

10-f.  Storage  Battery  Buildings  and  Fixtures. 

DISTRIBUTION. 
OPERATION. 

11-a.  Distribution  System  Labor. 

11-b.  Miscellaneous  Supplies  and  Expenses. 

11-c.  Changing  Meters — Labor. 

11-d.  Inspecting  and  Testing  Meters — Labor. 

11-e.  Meter  Department  Supplies  and  Expenses. 

MAINTENANCE. 

12-a.  Underground  System. 

12-b.  Overhead  System. 

12-c.  Transformers. 

12-d.  Meters. 

16 


UTILIZATION. 

OPERATION. 

13-a.  Inspecting  and  Trimming  Arc  Lamps. 

13-b.  Arc  Lamp  Supplies. 

13-c.  Inspecting  Incandescent  Lamps. 

13-d.  Incandescent  Lamp  Renewals. 

13-e.  Miscellaneous  Supplies  and  Expenses. 

13-f.  Customers'  Premises  Expenses. 

MAINTENANCE. 

14-a.    Arc  Lamps. 
14-b.     Lamp  Fixtures. 

COMMERCIAL. 

15-a.  Reading  Meters  and  Delivering  Bills. 

15-b.  Collection  Salaries  and  Commissions. 

15-c.  Collection  Supplies  and  Expenses. 

15-d.  Uncollectible  Accounts,  (Reserve  Charge), 

15-e.  New  Business  Salaries  and  Commissions. 

15-f.  New  Business  Supplies  and  Expenses. 

GENERAL    EXPENSES. 
OPERATION. 

17-a.  Salaries  of  Officers. 

17-b.  Salaries  of  Clerks. 

17-c.  Office  Rent. 

17-d.  Office  Supplies  and  Expenses. 

17-e.  Law  Expenses — General. 

17-f.  Miscellaneous  General  Expenses. 

MAINTENANCE. 

18-a.     Office  Equipment. 

18-b.     Office  Buildings  and  Fixtures. 

UNDISTRIBUTED. 

OPERATION. 

19-a.  Injuries  and  Damages. 

19-b.  Insurance. 

19-c.  Stationery  and  Printing. 

19-d.  Stores  Department. 

19-e.  Utility  Equipment. 

MAINTENANCE. 

20-a.     Stores  Department. 
20-b.    Utility  Equipment  and  Fixtures. 

17 


OPERATING  EXPENSE  ACCOUNTS. 


Operating  Expenses  are  intended  to  include  all  items  of 
expense  necessarily  incurred  in  being  prepared  to  serve  or  in 
serving  the  public  as  an  electric  utility.  This  includes  the  ex- 
pense of  maintaining  intact  the  organization  of  the  utility,  the 
generation,  distribution  and  sale  of  electric  energy  and  all  pro- 
cesses necessarily  incident  thereto,  together  with  the  collection 
of  the  revenues  from  such  operations.  In  order  that  the  Oper- 
ating Expenses  shall  clearly  reflect  only  the  cost  of  rendering 
such  public  service,  all  expenses  incident  to  the  operation  of 
any  other  utility  service  performed  or  of  any  transactions  of  a 
commercial  nature  shall  be  excluded  therefrom. 

Operating  Expenses  in  the  broadest  significance  of  the  term 
are  divisible  into  two  classes,  viz.,  Operation  and  Maintenance. 

Operation  should  be  understood  to  mean  the  "use"  of  the 
property  and  includes  labor,  materials  and  supplies,  and  ex- 
penses, but  excludes  all  Maintenance  items. 

Maintenance  should  be  understood  to  mean  "upkeep,"  and 
should  cover  all  expenditures  for  current  or  ordinary  repairs, 
renewals  or  replacements  of  property  resulting  though  wear  and 
tear,  or  through  those  casualties  which  are  incidental  to  the 
nature  of  the  operation  and  which  expenditures  are  necessary 
in  order  to  keep  up  the  productive  capacity  of  the  plant  to  its 
original  or  equivalent  state  of  efficiency.  When,  however,  a  com- 
plete replacement  of  any  building  or  structure,  facility  or  unit 
of  equipment  is  made  necessary  regardless  of  such  current- ex- 
penditures, the  uncurrent  or  extraordinary  repairs,  renewals  or 
replacements  made  necessary  will  be  charged  to  the  Reserve  ac- 
cumulated for  that  purpose. 

18 


The  items  includible  in  the  above  subdivisions  except  where 
some  other  meaning  is  clearly  apparent  from  the  language  used 
in  explaining  the  account  should  be  understood  to  have  the  fol- 
lowing meaning: 

The  Cost  of  Labor  should  be  understood  to  cover  not  only 
wages  paid  for  manual  labor,  but  salaries  and  fees  paid  to  per- 
sons engaged  in  clerical,  engineering  or  supervisory  occupations. 

Materials  and  Supplies  should  be  understood  to  cover  the 
substances  or  matter  consumed  in  furnishing  the  electric  service 
as  required  or  authorized  by  law  and  embraces  not  only  finished 
and  unfinished  products,  but  all  expenses  incurred  in  connection 
with  their  preparation  for  use  and  specifically  chargeable  against 
such  products  and  also  includes  a  portion  of  the  stores  expenses, 
if  such  materials  and  supplies  pass  through  the  stores  department. 

Hand  Tools  because  of  their  liability  to  loss  and  theft  and 
their  rapid  consumption  in  use  are  to  be  considered  as  operating 
supplies  in  the  year  in  which  they  are  purchased  and  charged 
to  the  account  for  the  benefit  of  which  they  are  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made 
or  incurred  which  are  chargeable  to  the  accounts  referred  to  and 
which  are  not  Labor  or  Materials  and  Supplies. 


19 


HYDRAULIC    POWER    GENERATION. 
1-a.    Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
hydraulic  power  generation  plant.  This  account  includes  the 
salaries  of  superintendent  of  power  plant,  chemists  at  plant, 
draftsmen,  foremen  and  all  clerical  help  upon  records  and  ac- 
counts pertaining  to  hydraulic  power  generation,  whether  at  the 
general  office  or  at  the  plant.  Charge  also  with  the  proportion 
of  the  salaries  of  engineering  staff  assignable  to  the  hydraulic 
power  generation  plant. 

NOTE: — If  electrical  energy  is  also  generated  by  steam,  the  total  cost 
of  superintendence  at  the  station  will  be  apportioned  over  the  correspond- 
ing Superintendence  accounts  in  the  different  classes  of  Power  accounts. 


1-b.     Hydraulic  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  em- 
ployes operating  the  hydraulic  works,  including  foremen,  gate- 
men,  wheel-men,  canal-men,  patrollers  of  reservoirs,  dams  and 
channels,  and  all  other  employes  whose  duties  concern  the  opera- 
tion of  the  hydraulic  power  equipment.  Exclude  maintenance 
labor. 


20 


1-c.     Electrical  Labor. 

Charge  to  this  account  all  labor  in  connection  with  operating 
electric  apparatus  and  devices  driven  by  hydraulic  power,  begin- 
ning with  the  generators,  direct  connected  or  belted  to  the  hy- 
draulic motive  power,  and  including  the  power  plant  switch- 
boards, feeders,  terminal  board  and  to  where  the  electric  current 
leaves  the  power  plant  switchboard  for  the  transmission  or  dis- 
tribution system.  This  account  includes  the  salaries  of  system 
operators  or  load  dispatchers,  foremen  over  regulators,  regula- 
tors and  assistants,  generator  attendants,  switchboard  attendants, 
brushmen,  electric  wipers,  power  station  wiremen  and  all  other 
employes  whose  duties  are  the  operation  of  the  hydraulic  power 
plant  electrical  equipment.  Exclude  maintenance  labor. 

NOTE: — If  energy  is  also  generated  by  steam  power  at  the  same  station 
and  such  electric  apparatus  is  attended  jointly  by  the  station  electrical 
labor,  such  labor  cost  will  be  properly  apportioned  over  the  respective 
classes  of  Power  accounts. 


1-d.     Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  em- 
ployes in  and  about  the  hydraulic  power  generating  plant  engaged 
in  operating  the  plant,  including  watchmen,  labor  cleaning  build- 
ings and  yards,  janitors,  messengers,  and  general  labor  not 
chargeable  to  any  of  the  foregoing  hydraulic  power  plant  oper- 
ating labor  -accounts.  Exclude  maintenance  labor. 


21 


1-e.     Hydraulic  Power  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the 
purpose  of  operating  hydraulic  motive  power  equipment  for  the 
generating  of  electric  energy. 


1-f.     Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  hydraulic 
prime  movers  and  machinery  connected  therewith  in  the  hydraulic 
power  plant  of  the  electric  utility  and  also  all  lubricants  used  on 
electric  apparatus  driven  by  hydraulic  power.  This  includes 
machine  oil,  dynamo  oil,  graphite  and  other  lubricants,  but  does 
not  include  transformer  oil,  wagon  grease  or  oil  for  lanterns. 

NOTE: — If  current  is  also  generated  at  the  station  by  other  than  hy- 
draulic power,  the  total  cost  of  lubricants  used  in  the  station  will  be 
apportioned  over  the  respective  classes  of  Power  accounts. 


1-g.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  in- 
curred in  the  generation  of  electric  energy  by  hydraulic  power 

22 


and  not  chargeable  to  any  of  the  preceding  operating  accounts. 
This  includes  such  items  as  waste,  packing,  wipers,  hand  tools, 
heating  and  cleaning  power  plant,  laboratory  apparatus  and 
supplies,  ice,  water  for  general  use  and  fire  protection,  and  all 
items  of  a  similar  nature. 

NOTE: — Where  current  is  also  generated  at  the  station  by  other  than 
hydraulic  power,  the  total  cost  of  such  miscellaneous  supplies  and  ex- 
penses as  herein  enumerated  will  be  apportioned  over  the  appropriate 
accounts  in  the  respective  classes  of  Power  accounts. 


2-a.     Dams  and  Intakes. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
dams  and  intakes  with  their  appurtenant  gates,  valves,  weirs, 
spillways,  screens,  etc. 


23 


2-b.     Flumes  and  Canals. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
flumes,  canals,  tunnels  or  other  conduits  between  the  intake  gates 
and  the  forebay,  together  with  apparatus  appurtenant  thereto. 


2-c.     Reservoirs  and  Forebays. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
impounding  or  poundage  reservoirs  and  forebays;  this  includes 
repairs  to  lining  walls  or  bottoms,  gate  houses  and  headgate 
equipment  at  the  head  of  penstocks. 


2-d.     Penstocks  and  Tail  Races. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
penstocks  or  other  pressure  pipes  between  the   forebay  gates 

24 


and  the  water  wheels,  and  also  all  waste  ways  or  channels  con- 
ducting water  from  the  outlet  of  the  draft  tube  to  the  point  of 
final  discharge. 


2-e.     Wheels  and  Governors. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
water  wheels  and  governors  and  their  accessories,  which  include 
all  equipment  from  penstocks  to  tail  races  such  as  gates,  valves, 
pumps,  piping,  etc.,  used  in  connection  with  the  water  wheels  or 
governors.  Some  of  the  principal  items  under  this  account  are 
needle  valves,  nozzles,  deflecting  hoods,  relief  valves,  air  com- 
pressor for  surge  tanks,  pumps  for  governors  and  necessary 
piping  in  connection  therewith. 


2-f.    Generators. 

Charge  this  account  with  the  expense  of  all  labor  and  sup- 
plies  incurred   in   repairing  generators,   alternators   and   other 

25 


electric  generating  apparatus  driven  by  hydraulic  power  and 
with  repairs  to  rotaries  and  motor-generator  sets,  exciters,  etc., 
when  not  installed  in  connection  with  the  transmission  system. 


2-g.     Auxiliary  Equipment. — Mechanical. 

Charge  this  account  with  the  expense  of  all  labor  and  supplies 
incurred  in  repairs  to  auxiliary  equipment  in  the  hydraulic  power 
generating  plant,  including  power  transmission  equipment  such 
as  shafting,  belting,  rope  and  cable  drives,  clutches,  pulleys  and 
idler  wheels,  motors,  hoists,  cranes,  blacksmiths'  and  machinists' 
tools  and  all  other  accessory  equipment  other  than  hand  tools, 
the  cost  of  which  is  to  be  included  in  operating  expenses. 

NOTE: — Where  electric  energy  is  also  generated  at  the  same  plant  by 
steam  power,  repairs  to  auxiliary  equipment  operated  for  the  joint  benefit 
of  all  methods  of  current  generation  will  be  apportioned  over  the  respec- 
tive classes  of  Power  accounts. 


26 


2-h.     Auxiliary  Equipment. — Electrical. 

Charge  to  this  account  the  expense  of  all  labor  and  supplies 
incurred  in  repairing  electrical  apparatus  at  the  hydraulic  power 
generating  plant  not  included  in  the  account  Maintenance  of 
Generators.  This  includes  bus-bars,  regulators,  cables,  switch- 
boards and  other  power  plant  electrical  equipment  such  as  circuit 
breakers,  switches,  ammeters,  voltmeters,  wattmeters,  etc.,  to- 
gether with  their  special  foundations  and  settings  and  the  ter- 
minal board.  The  maintenance  of  special  high  tension  trans- 
mission equipment  at  the  power  plant  such  as  high  tension 
bus-bars,  high  tension  switchboards,  high  tension  switches,  high 
tension  current  transformers,  high  tension  lightning  arresters, 
high  tension  potential  transformers,  high  tension  reactive  coils, 
high  tension  choke  coils,  high  tension  grounding  devices  and 
resistances,  high  tension  raising  and  lowering  transformers,  etc., 
shall  also  be  charged  to  this  account.  The  maintenance  of  wiring 
for  lighting  the  hydraulic  power  plant  will  not  be  charged  to  this 
account  but  to  the  account  of  Buildings  and  Fixtures — Account 
2-i. 

NOTE: — If  energy  is  also  generated  at  the  station  by  other  than  hy- 
draulic power,  the  maintenance  of  all  apparatus  used  for  the  joint  benefit 
of  the  several  methods  of  generation  will  be  apportioned  over  the  appro- 
priate Maintenance  accounts  in  the  respective  classes  of  Power  accounts. 


2-i.     Buildings  and  Fixtures. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  buildings,  structures  and  grounds,  includ- 

27 


ing  permanent  foundations  for  apparatus,  used  exclusively  for 
the  generation  of  electrical  energy  by  hydraulic  power,  and  out- 
buildings, tool-houses,  etc. 

NOTE: — If  current  is  also  generated  by  other  than  hydraulic  power,  the 
maintenance  of  buildings,  fixtures  and  grounds  used  for  the  joint  benefit 
of  the  several  methods  of  generation  will  be  apportioned  over  the  appro- 
priate Maintenance  accounts  in  the  respective  classes  of  Power  accounts. 


STEAM   POWER   GENERATION. 

3-a.     Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
steam  power  generation  plant.  This  account  includes  the  salaries 
of  the  superintendent  of  power  plant,  chemists  at  plant,  drafts- 
men, foremen  and  all  clerical  help  upon  records  and  accounts 
pertaining  to  steam  power  generation,  whether  at  the  general 
office  or  at  the  plant.  Charge  also  with  the  proportion  of  the 
salaries  of  the  engineering  staff  assignable  to  the  steam  power 
plant. 

NOTE:— If  energy  is  also  generated  by  hydraulic  power,  the  total  cost 
of  superintendence  at  the  station  will  be  apportioned  over  the  corre- 
sponding Superintendence  accounts. 


3-b.     Boiler  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  con- 
nection with  the  generation  of  steam.  This  account  will  be 
charged  with  the  salaries  of  superintendent  of  boiler  house,  boiler 
house  foremen,  firemen,  helpers,  shovelers,  weighers,  feed-pump 
men,  stokers,  water  purification  labor,  blowing  flues,  cleaning 
boilers,  labor  employed  at  the  boiler  plant  in  handling  coal  and 
ashes,  boiler  plant  janitors,  watchmen,  etc.  Exclude  mainten- 
ance labor. 


3-c.     Engine  Labor. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  oper- 
ating steam  prime  mover  equipment.  This  includes  such  labor 
as  that  of  chief  engineers  and  assistants,  engineers,  oilers,  wipers, 
and  all  other  employes  whose  duties  concern  the  operation  of 
such  steam  prime  movers.  Exclude  all  maintenance  labor. 


29 


3-d.     Electrical  Labor. 

Charge  to  this  account  all  labor  in  connection  with  operating 
the  electric  apparatus  and  devices  driven  by  steam  power,  be- 
ginning with  the  generators,  direct  connected  or  belted  to  the 
prime  movers,  and  including  the  power  plant  switchboards, 
feeders,  terminal  board,  and  to  where  the  electric  current  leaves 
the  power  plant  switchboard  for  the  transmission  or  distribution 
system.  This  account  includes  the  salaries  of  system  operators 
or  load  dispatchers,  foremen  over  regulators,  regulators  and 
assistants,  generator  attendants,  switchboard  attendants,  brush- 
men,  electric  wipers,  power  plant  wiremen  and  all  other  employes 
whose  duties  are  the  operation  of  the  steam  power  plant  electrical 
equipment.  Exclude  maintenance  labor. 

NOTE: — If  energy  is  also  generated  by  hydraulic  power  and  such  elec- 
tric apparatus  is  attended  jointly  by  the  station  electrical  labor,  such  labor 
will  be  properly  apportioned  over  the  respective  classes  of  Power  accounts. 


3-e.    Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  em- 
ployes in  and  about  the  steam  power  generating  plant,  engaged 
in  operating  the  plant,  including  watchmen,  labor  cleaning  build- 
ings and  yards,  janitors,  messengers,  and  general  labor  not 
chargeable  to  any  of  the  foregoing  steam  power  plant  operating 
labor  accounts.  Exclude  maintenance  labor. 

NOTE  : — If  energy  is  also  generated  at  the  station  by  other  than  steam 
power,  labor  charges  jointly  incurred  will  be  apportioned  accordingly 
over  the  appropriate  classes  of  Power  accounts. 


30 


. 


I  UN* 

3-f.     Fuel  for  Steam.  y 

Charge  to  this  account  all  fuel  used  for  steanir  whether  coal, 
oil,  gas  or  other  fuel,  at  the  cost  f .  o.  b.  point  of  delivery  at  plant 
for  storage.  This  includes  the  invoice  cost  of  the  fuel,  insur- 
ance on  coal  in  transit,  freight,  switching,  demurrage,  cost  of 
unloading  from  cars  or  boats  to  wagons  and  cartage  to  point 
of  delivery  at  the  plant  for  storage. 

Repairs  to  coal  unloading  machinery  should  be  used  to  in- 
crease the  cost  of  fuel. 


3-g.     Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water  used  for 
boiler  feed  and  condensing  purposes.  If  the  water  is  purchased, 
charge  at  the  contract  price  or  the  meter  rate.  If  water  is 
pumped  by  the  accounting  utility,  charge  here  the  cost  of  pump- 
age.  Water  for  fire  protection  and  general  purposes  should  not 
be  charged  to  this  account.  (See  Miscellaneous  Supplies  and 
Expenses — Account  3-i.) 


31 


3-h.     Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  steam 
prime  movers  and  machinery  connected  therewith  in  the  steam 
power  plant  of  the  electric  utility  and  also  all  lubricants  used  on 
electric  apparatus  driven  by  steam  power.  This  includes  cylinder 
oil,  machine  oil,  dynamo  oil,  graphite  and  other  lubricants,  but 
does  not  include  transformer  oil,  wagon  grease  or  oil  for  lanterns. 


3-i.    Miscellaneous  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses 
incurred  in  the  generation  of  electric  energy  by  steam  power  not 
chargeable  to  any  of  the  preceding  accounts.  This  includes  such 
items  as  waste,  packing,  wipers,  hand  tools,  gas  and  electricity 
for  lighting,  heating  and  cleaning  power  plant,  laboratory  appa- 
ratus and  supplies,  ice,  water  for  general  use  and  fire  protection, 
and  all  items  of  similar  nature. 

NOTE  : — Where  current  is  also  generated  at  the  station  by  hydraulic 
power  or  gas  power,  the  total  cost  of  miscellaneous  supplies  and  expenses 
as  enumerated  in  this  account  will  be  apportioned  over  the  respective 
classes  of  Power  accounts. 


32 


4-a.     Coal  and  Ash  Conveyers. 

Charge  this  account  with  all  expense  of  labor  and  material  in- 
curred in  repairing  coal  and  ash  conveyers  in  the  boiler  plant, 
embracing  trolley  and  cable  towers,  crushers,  belt  links,  wheels, 
chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts, 
chains,  etc. 


4-b.     Boilers  and  Boiler  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material 
used  in  repairing  furnaces  and  boilers,  special  boiler  foundations 
and  settings,  iron  and  steel  smoke-stacks,  feed  pumps,  water  feed 
pipe,  injectors,  economizers,  water  heaters,  superheaters,  valves, 
grates,  flues,  mechanical  stoker  equipment,  boiler  room  piping 
from  the  boiler  to  the  engine  throttle  valve,  steam  exhaust  sys- 
tem, boiler  water  supply  mains,  pumping  equipment  and  similar 
auxiliary  equipment. 


33 


4-c.     Engines. 

Charge  this  account  with  the  expenses  of  all  labor  and  mate- 
rials incurred  in  repairing  steam  engines  and  steam  turbines 
devoted  to  converting  steam  energy  into  mechanical  energy  for 
electric  generation. 


4-d.     Generators. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  generators,  alternators  and  other  electric 
generating  apparatus  driven  by  steam  power,  and  with  repairs 
to  rotaries  and  motor-generator  sets,  exciters,  etc.,  when  not 
installed  in  connection  with  the  transmission  system. 


34 


4-e.     Auxiliary  Equipment. — Mechanical. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  making  repairs  to  the  steam  power  plant  auxiliary 
equipment,  including  condensers,  vacuum  pumps,  oiling  systems, 
the  power  transmission  equipment  such  as  shafting,  belting,  rope 
and  cable  drives,  clutches,  pulleys  and  idler  wheels,  and  motors, 
hoists,  cranes,  blacksmiths'  and  machinists'  tools,  and  all  other 
accessory  equipment  other  than  hand  tools,  the  cost  of  which  is 
to  be  included  in  Operating  Expenses. 

NOTE: — If  electric  energy  is  also  generated  at  the  power  plant  by  other 
than  steam  power,  the  cost  of  maintaining  power  plant  auxiliary  equip- 
ment used  for  the  joint  benefit  of  the  different  methods  of  generation, 
will  be  apportioned  over  the  appropriate  Maintenance  accounts  of  the 
respective  classes  of  Power  accounts. 


4-f.     Auxiliary  Equipment. — Electrical. 

Charge  to  this  account  the  expense  of  all  labor  and  material 
incurred  in  repairing  electric  apparatus  at  the  steam  power  gen- 
erating plant  not  included  in  the  account  Maintenance  of  Gen- 
erators. This  includes  bus-bars,  regulators,  cables,  switchboards 
and  other  power  plant  electrical  equipment  such  as  circuit  break- 
ers, switches,  ammeters,  voltmeters,  wattmeters,  etc.,  together 
with  their  special  foundations  and  settings  and  the  terminal 
board.  The  maintenance  of  special  high  tension  transmission 
equipment  at  the  steam  power  plant,  such  as  high  tension  bus- 
bars, high  tension  switchboards,  high  tension  switches,  high  ten- 
sion current  transformers,  high  tension  lightning  arresters,  high 
tension  potential  transformers,  high  tension  reactive  coils,  high 
tension  choke  coils,  high  tension  grounding  devices  and  resist- 
ances, high  tension  raising  and  lowering  transformers,  etc.,  will 

35 


also  be  charged  to  this  account.  The  maintenance  of  wiring  for 
lighting  the  power  plant  will  not  be  charged  to  this  account,  but 
to  the  account  Buildings  and  Fixtures — Account  4-g. 

NOTE: — If  current  is  also  generated  at  the  station  by  hydraulic  power, 
the  maintenance  of  all  apparatus  used  jointly  in  generating  current  will 
be  apportioned  over  the  appropriate  Maintenance  accounts  in  the  re- 
spective groups  of  Power  accounts. 


4-g.     Buildings  and  Fixtures. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  buildings,  structures  and  grounds,  includ- 
ing permanent  apparatus  foundations,  used  exclusively  for  the 
generation  of  electric  energy  by  steam  power,  and  outbuildings, 
tool  houses,  etc. 

NOTE: — If  current  is  also  generated  by  hydraulic  power,  the  mainte- 
nance of  buildings,  fixtures  and  grounds  used  jointly  will  be  apportioned 
over  the  appropriate  Maintenance  accounts  in  the  respective  groups  of 
Power  accounts. 


36 


ELECTRIC    POWER    PURCHASED. 

7-a.     Electric  Power  Purchased. 

Charge  this  account  with  the  cost  of  all  electric  current  pur- 
chased for  the  purpose  of  re-distribution  and  sale. 


7-b.     Electric  Power  Exchanged. — Balance. 

If  a  company  actually  exchanges  power  with  another  company, 
it  should  charge  to  this  account  the  value  of  the  power  received 
from  the  other  company,  and  should  credit  to  this  account  the 
value  of  the  power  it  delivers  to  the  other  company,  and  the 
amount  shown  as  an  operating  expense  should  be  the  net  debit 
or  credit  balance. 


TRANSMISSION    AND    CONVERSION. 

9-a.     Patrolling  Labor. 

Charge  this  account  with  all  labor  engaged  in  inspecting  and 
patrolling  the  transmission  system  between  the  high  tension 
switchboard  at  the  point  of  generation  to  the  sub-stations  or 
transformer  stations,  including  the  testing  of  the  line.  Exclude 
maintenance  labor. 


37 


9-b.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  in 
connection  with  transmission  system. 


9-c.     Sub-Station  Labor. 

Charge  to  this  account  the  cost  of  all  operating  labor  employed 
in  the  superintendence  and  operation  of  sub-stations  and  trans- 
former stations,  including  salaries  and  wages  of  regulators, 
brushmen  and  other  employes  engaged  in  operating  the  electric 
equipment,  also  the  wages  of  clerks,  janitors,  watchmen,  etc.,  at 
such  sub-stations  and  transformer  stations. 


9-d.     Sub-Station  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies 
consumed  and  expenses  incurred  in  connection  with  the  opera- 

38 


tion  of  sub-stations  and  transformer  stations,  such  as  rent,  light, 
heat,  hand  tools,  waste,  wipers  and  similar  items. 


9-e.     Storage  Battery  Labor. 

Charge  this  account  with  the  cost  of  all  operating  labor  em- 
ployed in  the  superintendence  and  operation  of  storage  batteries, 
including  wages  of  clerks,  inspectors,  testers,  battery  men,  etc., 
and  labor  incident  to  the  operation  of  boosters.  Exclude  main- 
tenance labor. 


9-f.     Storage  Battery  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  storage  battery  oper- 
ating supplies  and  expenses,  embracing  such  items  as  acid  and 
distilled  water  used  in  the  storage  battery  cells,  soda,  sponges, 

39 


brooms,  waste,  rags,  hydrometers,  thermometers,  automatic  cell 
fillers,  brushes  for  boosters  and  compensators,  etc.  Exclude 
maintenance  supplies. 


10-a.     Transmission  System. — Overhead. 

Charge  to  this  account  the  expense  of  all  labor  and  material  in- 
curred in  making  repairs  to  the  overhead  transmission  system. 
This  includes  replacement  and  renewal  of  poles,  painting  poles, 
removing  and  resetting  poles,  repairing  poles,  and  pole  fixtures, 
cross  arms,  insulator  pins,  insulators,  braces,  brackets  and  other 
pole  fixtures  and  appliances;  guys  and  other  supports  for  hold- 
ing poles,  towers  and  other  structures  in  position;  also  replace- 
ment and  renewal  of  towers,  painting  towers,  repairs  to  towers 
and  other  appliances  for  supporting  the  overhead  transmission 
system  and  the  replacement  and  renewal  of  transmission  con- 
ductors between  the  generating  plant  and  the  sub-station.  The 
cost  of  maintaining  poles,  towers  and  other  supporting  fixtures 
which  carry  both  transmission  and  distribution  conductors 
should  be  apportioned  between  this  account  and  the  account 
Overhead  System  (12-b). 


10-b.     Transmission  System. — Underground. 

Charge  to  this  account  the  expense  of  all  labor  and  material 
incurred  in  making  repairs  to  the  underground  transmission 
system.  This  includes  repairs  and  renewals  of  underground 
transmission  commodities,  manholes,  sewer  connections,  sewer 
traps,  and  paving,  underground  and  submarine  cables,  both  feed- 
ers and  mains,  together  with  services  in  connection  with  same. 
The  cost  of  maintaining  an  underground  system  used  jointly 
by  transmission  and  distribution  conductors  should  be  appor- 
tioned between  this  account  and  the  account  Underground  Sys- 
tem (12-a). 


10-c.    Sub-Station  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  material 
incurred  in  repairing  apparatus  in  the  sub-stations  and  trans- 
former stations,  including  transformers,  boosters,  rotary  con- 
verters, motor-generator  sets,  station  cables,  switchboards  and 
instruments,  station  terminal  boards,  etc. 

NOTE: — This  account  does  not  include  the  cost  of  repairing  storage 
battery  equipment. 


41 


10-d.     Sub-Station  Buildings  and  Fixtures. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  sub-station  and  transformer  station  build- 
ings, fixtures  and  grounds,  together  with  all  permanent  fixtures 
therein  and  appurtenant  thereto,  including  work  on  streets, 
drives,  sidewalks,  vaults,  pits,  sheds  and  permanent  foundations 
of  apparatus. 


10-e.     Storage  Battery  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  storage  battery  equipment,  as  storage  bat- 
tery tanks,  switches,  regulating  apparatus,  boosters,  compen- 
sators, renewal  of  worn  out  cells,  including  diaphragms,  negative 
and  positive  plates,  lead  in  strip,  spelter,  dry  boards,  tin  bands, 
sheet  lead,  glass  plates,  glass  cover,  hydrogen  generators,  jump- 
ers, clamps,  lamp  black  and  items  of  a  similar  nature. 


10-f.     Storage  Battery  Buildings  and  Fixtures. 

Charge  to  this  account  the  expense  of  all  labor  and  material 
incurred  in  repairing  buildings,  fixtures  and  grounds  used  ex- 
clusively for  storage  battery  purposes.  If  the  storage  battery 
is  housed  in  one  of  the  general  power  plant  buildings  or  in  the 
sub-station  or  transformer  station  buildings,  the  repairs  to  such 
buildings,  fixtures  and  grounds  will  be  apportioned  so  as  to 
charge  to  this  account  the  proper  proportion  of  the  total  cost 
of  repairs  to  such  jointly  occupied  buildings. 


DISTRIBUTION. 
11-a.     Distribution  System  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the 
distribution  system  not  chargeable  to  any  of  the  following  oper- 
ating labor  accounts.  Exclude  maintenance  labor. 


11-b.     Miscellaneous  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  consumed 
and  expenses  incurred  in  connection  with  the  operation  of  the 
distribution  system  and  not  chargeable  to  any  of  the  following 
distribution  operating  accounts.  This  should  include  the  cost 
of  maps  and  records,  distribution  office  supplies  and  expenses 
and  distribution  office  rent,  where  such  expense  is  directly 
chargeable.  Exclude  maintenance  supplies. 


43 


11-c.     Changing  Meters. — Labor. 

Charge  to  this  account  all  labor  employed  in  removing  and 
resetting  meters  on  the  premises  of  consumers  and  placing  meters 
in  the  course  of  regular  and  periodical  inspection  of  meters. 
Exclude  maintenance  labor. 


11-d.    Inspecting  and  Testing  Meters. — Labor. 

Charge  this  account  with  all  labor  employed  in  testing  and 
inspecting  meters  both  on  the  premises  of  consumers  and  in 
the  meter  shop  of  the  utility.  Exclude  maintenance  labor. 


11-c.    Meter  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  expenses 
incurred  in  connection  with  the  operation  of  the  meter  depart- 
ment. Tools  used  in  this  department,  together  with  the  repairs 
upon  the  same,  will  be  charged  to  this  account  unless  such  tools 
are  included  in  the  tangible  capital  of  the  utility.  Expenses 
such  as  fuel,  supplies,  rent,  and  other  similar  items,  will  be 
charged  to  this  account.  This  account  will  embrace  all  meter 

44 


expenses  not  included  in  the  meter  labor  accounts  and  the  ac- 
count Meters. — Account  12-d.     Exclude  maintenance  supplies. 


12-a.     Underground  System. 

Charge  to  this  account  all  expenditures  for  repairs  and  re- 
newals of  underground  distribution  system,  including  labor, 
materials,  tools  and  expenses.  This  includes  repairs  and  renewals 
of  underground  distribution  system  conduits,  manholes,  sewer 
connections,  sewer  traps  and  paving;  repairs  and  renewals  of 
underground  distribution  system  conductors;  repairs  and  renew- 
als of  underground  tube  system,  including  coupling  boxes,  tubing, 
junction  boxes,  manholes  and  paving  in  connection  therewith ; 
also  repairs  or  renewals  of  underground  distribution  system 
service  connections.  The  cost  of  maintaining  conduits  which 
carry  both  transmission  system  conductors  and  distribution  sys- 
tem conductors  should  be  apportioned  between  this  account  and 
the  account  Transmission  System. — Account  10-b. 


12-b.     Overhead  System. 

Charge  to  this  account  all  expenditures  for  repairs  and  re- 
newals of  overhead  distribution  system,  including  labor,  mate- 
rials, tools  and  expenses.  This  embraces  replacement  and 
renewal  of  poles,  painting  poles,  removing  and  resetting  poles, 
repairing  poles,  pole  fixtures  and  appliances,  including  cross- 
arms,  insulators,  insulator  pins,  braces,  brackets,  and  other  pole 
fixtures  and  appliances;  guys  and  other  supports  for  holding 
poles,  towers  or  other  structures  in  position;  also  replacements 
and  renewals  of  towers  and  painting  towers.  Repairs  to  towers 
or  other  structures  or  appliances  for  supporting  fixtures  which 
carry  both  transmission  and  distribution  conductors  should  be 
apportioned  between  this  account  and  the  account  Transmission 
System — Account  10-a. 

Note. — There  should  also  be  included  in  this  account  the  cost  of  all 
services  which  cannot  be  considered  as  permanent  or  whose  permanency 
is  doubtful. 


12-c.     Transformers. 

Charge  this  account  with  the  expense  of  all  labor  and  mate- 
rials incurred  in  maintaining  transformers,  including  changing 
transformers,  renewing  oil,  repainting,  rewinding  and  repairs 
to  switches  and  transformer  devices  which  are  the  property  of 
the  utility  on  the  consumers'  premises. 


12-d.     Meters. 

Charge  this  account  with  the  expense  of  all  labor  and  mate- 
rials incurred  in  repairing  meters  in  the  distribution  system,  in- 
cluding re-adjusting  and  painting  old  meters,  new  meter  parts, 
new  jewels,  cleaning  meters  and  changing  meters  for  routine 
tests. 


UTILIZATION. 

13 -a.     Inspecting  and  Trimming  Arc  Lamps. 

Charge  this  account  with  the  labor  of  trimming  and  inspecting 
all  arc  lamps  operated,  patrolling  arc  lamp  circuits,  locating  open 
circuits,  crosses  on  circuits,  and  other  arc  lamp  operating  labor. 
Exclude  maintenance  labor. 


13-b.     Arc  Lamp  Supplies. 

Charge  this  account  with  all  operating  supplies  and  materials 
used  in  connection  with  the  operation  of  arc  lamps.  This  in- 
cludes the  cost  of  carbons,  globes,  waste,  reflectors,  ropes  and 
cables  for  supporting  lamps,  pulleys,  etc. 


13-c.     Inspecting  Incandescent  Lamps. 

Charge  to  this  account  all  expenses  incident  to  the  inspection 
of  incandescent  lamps. 


13-d.     Incandescent  Lamp  Renewals. 

Charge  this  account  with  the  cost  of  renewal  of  incandescent 
and  Nernst  lamps  on  consumers'  premises  and  also  renewing  such 
lamps  included  in  the  contract  for  municipal  lighting.  Also  in- 
clude the  cost  of  photometer  ing  incandescent  lamps. 


13-e.     Miscellaneous  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  and  expenses 
incident  to  the  utilization  of  electric  energy  not  chargeable  to 
any  of  the  preceding  accounts  or  to  the  succeeding  account, 
Customers'  Premises  Expenses.  This  will  include  the  cost  of 
setting  and  removing  arc  lamps,  incandescent  lamps  and  fixtures 
installed  in  streets,  alleys,  parks,  public  grounds,  etc.,  but  not 
the  original  installation  in  case  such  cost  is  included  in  tangible 
capital. 


13-f.     Customers'  Premises  Expenses. 

Charge  to  this  account  all  expenditures  made  in  connection 
with  maintaining  the  efficiency  of  customers'  installations  on 
their  premises  for  which  no  charge  is  made  to  the  customers. 
This  should  include  expenses  incurred  in  investigating  com- 
plaints, inspecting  and  testing  new  wiring  and  fixtures,  wiring 
customers'  premises,  repairing  wiring  and  fixtures,  inspecting, 
cleaning  and  repairing  electrical  appliances  on  consumers'  prem- 
ises, and  similar  items  of  expense. 


49 


14 -a.     Arc  Lamps. 

Charge  this  account  with  the  expense  of  all  labor  and  supplies 
incurred  in  the  repair  and  renewal  of  arc  lamps.  This  includes 
the  cost  of  removing  lamps,  repairing  and  renewals  of  lamps  in 
the  utility's  repair  shop,  readjusting  lamps,  renewal  of  defective 
parts,  renewal  of  cut-outs,  etc. 


14-b.     Lamp  Fixtures. 

Charge  this  account  with  the  expense  of  all  labor  and  supplies 
incurred  in  the  repair  and  renewal  of  lamp  equipment.  This 
includes  the  cost  of  removing  and  readjusting  lamp  equipment, 
repairs  and  renewals  of  mast  arms,  hangers,  replacement  and 
renewal  of  lamp  posts,  including  painting  and  straightening  of 
lamp  posts. 


SO 


COMMERCIAL. 

15-a.     Reading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter 
readers  and  employes  engaged  in  delivering  bills  for  electric  cur- 
rent. 


15-b.     Collection  Salaries  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection  depart- 
ment employes  from  the  taking  of  applications  for  electric  ser- 
vice to  the  depositing  of  proceeds  from  collection  in  the  bank. 
This  includes  not  only  the  salaries  of  employes  whose  entire 
time  is  engaged  in  the  collection  department,  but  the  proper  pro- 
portion of  the  salaries  of  employes  who  are  partly  engaged  in 
other  departments.  Charge  also  with  fees  and  commissions 
paid  for  collecting  bills. 


51 


15-c.     Collection  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  and  expenses  of  the 
electric  utility  collection  office,  not  otherwise  provided  for,  in- 
cluding supplies  and  expenses  of  outside  collectors. 


15-d.     Uncollectible  Accounts  (Reserve  Charge). 

Charge  to  this  account  each  month,  making  a  corresponding 
credit  to  the  Suspense  Bad  Bills  Account,  an  amount  which 
is  estimated  by  its  uniform  application  throughout  the  year  will 
yield  to  such  reserve  fund  an  amount  sufficient  to  cover  all 
accounts  for  electrical  energy  which  become  uncollectible  and  are 
charged  to  the  reserve  account  because  of  the  removal  of  the 
debtor  beyond  the  jurisdiction  of  the  state,  the  operation  of  the 
Statute  of  Limitations,  discharge  in  bankruptcy,  or  for  any  other 
sufficient  reason  after  diligent  effort  to  collect. 


52 


15-e.     New  Business  Salaries  and  Commissions. 

Charge  this  account  with  the  salaries  and  wages  of  all  em- 
ployes whose  services  are  devoted  to  the  promotion  and  exten- 
sion of  the  electric  utility  business,  including  canvassers,  solicit- 
ors, demonstrators,  distributors  of  circulars,  and  advertising 
material;  also  commission  paid  to  canvassers,  solicitors  and 
dealers  for  the  introduction  and  sale  of  electrical  appliances,  etc. 


15-f.    New  Business  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  supplies  used  and 
expenses  incurred  by  the  promotion  of  business  department. 
This  includes  expenses  of  advertising  in  newspapers  and  periodi- 
cals, the  cost  of  advertising  by  means  of  posters,  dodgers,  hand- 
bills, circulars,  car  signs,  booklets  and  all  related  expenses,  also 
the  cost  of  materials  and  expenses  of  demonstration  and  exhibi- 
tions. 


S3 


GENERAL. 

17-a.     Salaries  of  Officers. 

Charge  this  account  with  the  salaries  of  general  officers  includ- 
ing the  president,  vice-presidents,  secretary,  treasurer,  assistant 
treasurer,  comptroller,  auditor,  general  manager,  and  all  other 
officers  whose  jurisdiction  extends  over  the  entire  business  and 
whose  services  are  not  chargeable  to  any  particular  department. 


17-b.     Salaries  of  Clerks. 

Charge  this  account  with  the  salaries  of  all  clerks  and  assist- 
ants connected  with  the  general  offices,  except  such  as  may  be 
directly  engaged  in  other  departments,  in  which  case  their  com- 
pensation should  be  charged  to  such  department  directly.  Where 
general  office  clerks  also  perform  services  for  other  departments, 
their  compensation  will  be  apportioned  accordingly  and  charged 
to  the  respective  departmental  accounts. 


54 


17-c.     Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  offices,  and 
also  all  expenditures  for  repairs  to  rented  offices. 


17-d.    Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and 
expenses,  newspapers  and  periodicals,  messenger  and  janitor 
service,  directories,  telegrams,  telephone,  exchange  on  remit- 
tances, etc. 


17-e.     Law  Expenses. — General. 

Charge  to  this  account  all  law  expenses  except  those  incurred 
in  connection  with  the  defense  and  settlement  of  injury  and 
damage  claims.  Charge  with  salaries  and  expenses  of  counsel, 
solicitors  and  general  attorneys,  their  clerks,  attendants,  etc. 
Charge  also  with  the  cost  of  law  books,  printing  briefs,  legal 
forms,  testimony,  reports,  fees  and  retainers  of  general  counsel 
and  attorneys,  court  costs,  and  payments  of  specific  notarial  and 

55 


witness  fees,  expense  of  taking  depositions  and  other  general  law 
and  court  expenses.  Expenses  of  arbitrators  of  disputed  points 
will  also  be  charged  to  this  account. 


17-f.    Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general 
expenses,  embracing  such  items  as  publishing  annual  reports  in 
newspapers,  advertising  notices  of  stockholders'  meetings,  divi- 
dend notices  and  other  corporate  and  financial  notices  of  a 
general  character;  traveling  expenses  of  the  general  officers  and 
others  connected  with  the  general  office,  association  dues,  ex- 
penses attending  conventions  and  meetings;  subscriptions,  dona- 
tions and  gratuities;  fees  of  transfer  agents,  registrars  of  stock 
and  fiscal  agents;  directors'  fees,  and  contingent  expenses  of 
management  not  otherwise  provided  for. 


56 


18-a.     Office  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  equipment,  including 
furniture  and  furnishings,  office  apparatus  and  appliances. 


18-b.     Office  Buildings  and  Fixtures. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  buildings  (when  such 
buildings  are  owned  by  the  utility),  fixtures  and  grounds,  in- 
cluding elevators,  vaults,  heating  and  lighting  fixtures  and 
appurtenant  sidewalks,  lawns,  fences,  drives,  etc. 


19 -a.    Injuries  and  Damages. 

Charge  this  account  with  all  damages  to  or  destruction  of 
property  other  than  that  owned  by  the  utility,  charging  with  the 
the  cost  of  restoring  the  property  less  insurance  or  legal  damages 
allowed,  and  with  all  expenses  incident  to  injury  and  death  to 
employes  and  other  persons  for  whose  injury  or  death  the  utility 
is  held  liable  or  in  the  settlement  of  which  claim  allowances  are 

57 


made.  This  embraces  judgments  for  damages  and  plaintiff's 
court  costs ;  proportion  of  salaries  and  expenses  or  fees  of  physi- 
sians  and  surgeons,  expenses  of  undertakers,  nurses  and  hospital 
attendants ;  medical  and  surgical  appliances ;  contributions  to  hos- 
pitals; transportation  of  injured  persons;  and  wages  and  salaries 
paid  to  employes  while  disabled.  The  salaries  and  expenses  of 
the  utility's  claim  agents,  adjusters,  and  their  assistants,  will  be 
charged  to  this  account.  The  compensation  of  general  solicitors 
and  counsel  of  the  utility  or  other  attorneys  while  engaged  in  the 
defense  and  settlement  of  damage  suits  will  be  charged  to  this 
account. 


19-b.    Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  com- 
panies for  fire,  casualty,  boiler,  fidelity,  burglar  and  all  other 
insurance,  except  insurance  on  fuel  in  transit  which  should  be 
charged  to  account  3-f,  Fuel  for  Steam. 


58 


19-c.     Stationery  and  Printing. 

Charge  to  this  account  all  expenses  for  stationery  and  printing, 
stationery  supplies  and  postage,  blanks,  books,  records,  etc.,  ex- 
cept as  hereinafter  provided  for.  The  cost  of  printing  briefs  and 
other  legal  papers  should  be  charged  to  the  account  Law  Ex- 
penses— General  (Account  17-e.)  or  Injuries  and  Damages 
(Account  19-a.) 


19-d.     Stores  Department. 

Charge  this  account  with  the  total  expense  incurred  in  operat- 
ing the  utility's  stores  department,  including  salaries  and  wages 
of  purchasing  agent  and  his  staff,  stockkeeper  and  his  staff, 
clerks  and  other  employes  in  the  stock  rooms  and  storage  yards, 
and  such  expenses  as  store  room  and  store  yard  rent,  heat,  etc. 


59 


19-e.     Utility  Equipment. 

Charge  this  account  with  all  expenses  incurred  in  operating 
utility  equipment,  including  salaries  and  wages  of  stable  em- 
ployes, drivers,  teamsters,  chauffeurs,  employes  operating  indus- 
trial tramways  and  other  utility  apparatus,  together  with  such 
expenses  as  water  for  stable  use,  feed,  bedding,  axle  grease, 
blankets,  shoeing  horses,  expense  of  stabling,  gasoline,  kerosene, 
and  other  equipment  supplies  of  a  similar  character. 


20-a.     Stores  Department. 

Charge  this  account  with  all  labor  and  expenses  incurred  in 
repairing  any  equipment  of  the  storage  department  including 
store  buildings,  fixtures  and  grounds.  Charge  with  the  cost  of 
repairs  to  loading  and  unloading  machinery,  cranes,  derricks, 
hoists,  conveying  apparatus,  etc. 


60 


20-b.     Utility  Equipment  and  Fixtures. 

Charge  this  account  with  all  labor  and  expenses  incurred  in 
repairing  utility  equipment  buildings,  fixtures  and  grounds,  in- 
cluding stables,  barns,  utility  equipment  storage  structures,  stable 
yards,  fences,  etc.,  also  the  expenses  of  all  labor  and  material 
incurred  in  repairing  wagons,  drays,  trucks,  harnesses,  automo- 
biles, bicycles,  motorcycles,  industrial  tramways  and  other  utility 
equipment,  and  cost  of  horses  purchased  to  replace  others  lost 
by  death  or  worn  out  in  service. 


61 


Construction   and   Equipment 
Accounts. 


INTANGIBLE. 

C-l.      Organization. 

C-2.       Franchises. 

C-3.      Rights,  Licenses,  etc. 

LANDS. 

C-4.  Riparian  Lands. 

C-5.  Power  Plant  Land. 

C-6.  Sub-Station  Land. 

C-7.  Storage  Battery  Land. 

C-8.  General  Office  Land. 

C-9.  Stores  Department  Land. 

C-10.  Utility  Equipment  Land. 

C-ll.  Other  Land. 

BUILDINGS  AND  FIXTURES. 

C-12.  Hydraulic  Power  Plant  Bldgs.  and   Fixtures. 

C-l 3.  Steam  Power  Plant  Bldgs.  and  Fixtures. 

C-14.  Sub-Station  Bldgs.  and  Fixtures. 

C-l 5.  Storage  Battery  Bldgs.  and  Fixtures. 

C-16.  General  Office  Bldgs.  and  Fixtures. 

C-l 7.  Stores  Department  Bldgs.  and  Fixtures. 

C-l 8.  Utility  Equipment  Bldgs.  and  Fixtures. 

C-19.  Other  Buildings. 

EQUIPMENT. 

C-20.     Hydraulic  Power  Works. 
C-21.     Hydraulic  Power  Plant  Equipment. 
C-22.     Steam  Power  Plant  Equipment. 

62 


C-23.  Transmission  System — Overhead. 

C-24.  Transmission  System — Underground. 

C-25.  Sub-Station  Equipment. 

C-26.  Storage  Battery  Equipment. 

C-27.  Distribution  System — Overhead. 

C-28.  Distribution  System — Underground. 

C-29.  Transformers. 

C-30.  Meters. 

C-31.  Commercial  Lamps  and  Lamp  Equipment. 

C-32.  General  Office  Equipment. 

C-33.  Stores  Department  Equipment. 

C-34.  Utility  Equipment. 

C-35.  Miscellaneous  Equipment. 

MISCELLANEOUS. 

C-36.  Miscellaneous  Expenditures. 

C-37.  Cost  of  Plant  Purchased  (in  lieu  of  Plant  Constructed) 


63 


CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 

C-l.     Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the  priv- 
ilege of  incorporation  and  all  fees  and  other  expenditures  inci- 
dent to  organizing  the  electric  utility  business.  This  includes  the 
cost  of  preparing  and  distributing  prospectuses,  cost  of  soliciting 
subscriptions  for  stock  (but  not  for  loans  nor  for  the  purchase  of 
bonds  or  other  evidences  of  indebtedness),  cash  fees  paid  to 
promoters,  and  the  actual  cash  value  at  the  time  of  organization 
of  securities  paid  to  promoters  for  their  services  in  organizing  the 
enterprise,  attorney's  fees,  cost  of  preparing  and  issuing  cer- 
tificates of  stock,  and  other  similar  expenses.  This  account 
shall  not  be  charged  with  any  discounts  on  securities  issued, 
nor  shall  it  include  any  costs  incident  to  negotiating  loans  or 
selling  bonds  or  any  other  evidence  of  indebtedness.  Expenses 
incident  to  an  increase  of  the  capital  stock,  and  the  negotiation 
and  sale  of  stock  thereunder,  and  expenses  of  preparing  and 
filing  certificates  of  amendment  to  the  articles  of  incorporation, 
shall  be  charged  to  this  account. 


C-2.     Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  state  or 
to  a  political  subdivision  thereof  in  consideration  for  any  fran- 
chise deemed  necessary  to  the  conduct  of  the  electric  utility  ser- 
vice. If  any  such  franchise  is  acquired  by  purchase,  the  charge 
to  this  account,  in  respect  thereof,  shall  not  exceed  the  amount 
so  actually  paid  therefor  by  the  electric  utility  to  its  assignor. 

64 


If  any  franchise  has  a  life  of  not  more  than  one  year  after  the 
day  when  it  is  placed  in  service  or  in  effect,  it  shall  not  be  charged 
to  this  account  but  to  the  appropriate  operating  expense  account. 
Similar  costs  for  procuring  franchises  covering  additional  terri- 
tory to  be  operated  as  a  part  of  the  existing  system  may  be 
charged  to  this  account.  Payments  made  to  state  authorities 
or  to  any  sub-division  thereof,  in  consideration  for  granting 
extension  of  any  franchise  having  a  life  in  service  of  more  than 
one  year  from  the  date  of  the  grant,  shall  be  considered  as  a 
renewal.  If  the  franchises  cover  separate  and  distinct  new 
enterprises,  payments  therefor  shall  be  classed  as  original  and 
charged  to  this  account. 


C-3.     Rights,  Licenses,  Etc. 

Charge  to  this  account  the  cost  of  all  rights,  licenses  and  other 
intangible  assets  having  a  life  of  more  than  one  year  from  the 
date  when  placed  in  service,  acquired  by  the  utility  in  or  under 
valid  patent  grants  by  the  United  States  to  inventors  for  inven- 
tions and  discoveries  which  are  necessary  or  valuable  to  the  eco- 
nomical conduct  of  the  electric  business,  etc.  If  such  right  is 
extended  to  cover  a  further  period  of  time  than  that  covered  by 
the  original  grant,  the  cost  of  such  extension  shall  be  classed  as  a 
renewal.  A  patent  right  acquired  for  use  in  an  existing  system 
and  necessary  to  the  economical  operation  thereof,  shall  be  classed 
as  an  addition. 


65 


C-4.     Riparian  Lands. 

Charge  this  account  with  the  cost  of  all  lands  bordering  on 
streams  or  lakes,  purchased  for  flooding  or  for  the  right  to  use, 
divert,  or  store  water  in  connection  with  hydraulic  power  plants ; 
include  also  the  cost  of  rights  of  way  for  canals,  flumes,  and  pipe 
lines  for  conveying  water  to  hydraulic  power  plants  for  power 
purposes.  The  cost  of  lands  necessary  for  forebays  and  pondage 
immediately  connected  with  hydraulic  power  plants  should  be 
charged  to  Account  C-5,  Power  Plant  Land. 


C-5.     Power  Plant  Land. 

Charge  this  account  with  the  cost  of  all  land  occupied  by  the 
power  plant  together  with  all  land  used  and  useful  in  connection 
with  the  hydraulic  power  works,  steam  plant,  power  gas  plant 
and  all  appurtenances  thereto,  except  such  items  as  specified 
under  Account  C-4,  Riparian  Lands. 


66 


C-6.    Sub-Station  Land. 

Charge  this  account  with  the  cost  of  all  land  occupied  by  sub- 
stations and  transformer  stations. 


C-7.    Storage  Battery  Land. 

Charge  this  account  with  the  cost  of  all  land  occupied  by  the 
electric  storage  batteries. 


C-8.    General  Office  Land. 

Charge  this  account  with  the  cost  of  all  land  occupied  by  the 
general  office  buildings  of  the  electric  utility. 


C-9.     Stores  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  occupied  by  stor- 
age buildings  and  structures  or  used  as  storage  yards. 


C-10.     Utility  Equipment  Land. 

Charge  this  account  with  the  cost  of  all  land  occupied  by  barns, 
stables,  automobile  and  vehicle  and  other  utility  equipment  stor- 
age structures  and  land  appurtenant  thereto. 


C-ll.     Other  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
not  included  in  the  preceding  accounts. 


C-12.     Hydraulic  Power  Plant  Buildings  and  Fixtures. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  hydraulic 
power,  including  hydraulic  buildings  and  structures,  generating 
station  buildings  and  structures  and  all  buildings  and  structures 

68 


incidental  thereto,  together  with  permanent  foundations  for  ma- 
chinery and  apparatus,  appurtenant  walks,  fences,  drives,  tram- 
ways, trestles  and  all  fixtures  permanently  attached  thereto  and 
part  thereof. 


C-13.     Steam  Power  Plant  Buildings  and  Fixtures. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  steam 
power.  Such  structures  include  steam  power  plant  buildings  and 
structures  and  all  buildings  incidental  thereto,  and  permanent 
machinery  and  apparatus  foundations,  appurtenant  walks,  fences, 
drives,  tramways,  trestles  and  all  fixtures  permanently  attached 
thereto  and  a  part  thereof. 


C-14.     Sub-Station  Buildings  and  Fixtures. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds   devoted  to  sub-station   and  transformer  station  uses, 

69 


including  permanent  foundations  and  settings  for  machinery  and 
apparatus,  together  with  appurtenant  walks,  fences,  drives,  etc., 
and  fixtures  permanently  attached  to  such  structures  and  made 
a  part  thereof. 


C-15.    Storage  Battery  Buildings  and  Fixtures. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  storage  battery  purposes,  including  permanent 
foundations  and  settings,  together  with  appurtenant  walks,  fences, 
drives,  etc.,  and  all  fixtures  permanently  attached  to  such  struc- 
tures and  made  a  part  thereof. 


C-16.     General  Office  Buildings  and  Fixtures. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  office  purposes  of  the  electric  utility 
and  not  includible  in  any  of  the  preceding  departmental  buildings 
accounts,  also  all  fixtures  permanently  attached  thereto  and  a 

70 


part  thereof,  such  as  heating  and  plumbing  systems,  electric 
wiring,  permanent  building  vaults,  together  with  appurtenant 
walks,  fences,  drives,  etc. 


C-17.     Stores  Department  Buildings  and  Fixtures. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  for  storage  purposes,  embracing  such  structures  as 
coal  and  other  fuel  storage  sheds,  distribution  and  transmission 
line  material  storage  structures,  etc.,  together  with  all  fixtures 
permanently  attached  thereto  and  a  part  thereof,  as  fences,  drives, 
walks,  etc. 


71 


C-18.     Utility  Equipment  Buildings  and  Fixtures. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stable,  barn,  garage  or  other  utility  equipment 
storage  purposes,  and  all  fixtures  permanently  attached  thereto 
and  a  part  thereof,  and  appurtenant  fences,  drives,  walks,  etc. 


C-19.     Other  Buildings. 

Charge  to   this   account  the   cost   of   all   buildings   as   above 
defined  not  included  in  any  of  the  foregoing  accounts. 


C-20.     Hydraulic  Power  Works. 

Charge  to  this  account  the  cost  of  all  dams,  canals  and  flumes 
devoted  to  the  production  of  hydraulic  power  and  the  delivery  of 
water  to  the  head-gate  of  the  water  wheels  or  turbines.  Also 
charge  with  the  cost  of  wasteways  from  the  outlet  of  the  draft 
tube  to  the  point  of  final  discharge,  including  the  cost  of  all  gates, 
valves  and  other  accessories,  wasteways,  sluices,  forebays,  etc., 
in  the  development  of  hydraulic  power  and  all  accessory  canals 
and  aqueducts. 


72 


C-21.     Hydraulic  Power  Plant  Equipment. 

Charge  this  account  with  the  cost  of  all  water  wheels  and  tur- 
bines devoted  to  the  generation  of  electric  energy,  their  governors 
and  all  apparatus  appurtenant  thereto  from  the  head  gates  aiid 
governors  to  the  wasteways.  Charge  also  with  the  cost  of  all 
electric  generating  apparatus  driven  by  hydraulic  power  and 
rotaries  and  motor-generator  sets,  exciters,  etc.,  when  not  in- 
stalled in  connection  with  transmission  systems,  together  with 
their  specially  provided  foundations  and  settings.  Also  charge 
this  account  with  the  cost  of  all  electric  equipment  of  the  power 
plant  embracing  bus-bars,  regulators,  station  switchboards  and 
equipment  as  circuit  breakers,  switches,  meters  and  their  settings, 
head  gates,  motors  and  other  electric  apparatus  and  special  high 
tension  transmission  equipment  at  the  power  plant,  such  as  high 
tension  bus-bars,  high  tension  switchboards,  high  tension 
switches,  high  tension  transformers,  high  tension  lightning  ar- 
resters, high  tension  potential  transformers,  high  tension  reactive 
coils,  high  tension  choke  coils,  high  tension  grounding  devices 
and  resistances  and  high  tension  step-up  and  step-down  trans- 
formers. Belts,  pulleys,  shafting  and  other  power  transmission 
apparatus  in  the  hydraulic  power  plant  will  be  charged  to  this 
account. 


C-22.     Steam  Power  Plant  Equipment. 

Charge  to  this  account  the  cost  of  furnaces,  boilers,  their 
foundations  and  settings  when  not  built  in  and  considered  a 
part  of  the  building,  boiler  fittings,  iron  and  steel  smoke  stacks, 
feed  pumps,  water  feed  pipe  injectors,  economizers,  water  heat- 
ers, superheaters,  valves,  flues,  steam  pipes,  steam  exhaust  sys- 
tem, mechanical  stokers,  cranes,  coal  and  ash  conveyers,  steam 
traps,  crushers,  belt  links,  wheels,  chutes,  gates,  conveyer  cars, 

73 


winches,   buckets,   motors,   shafts,   chains   and   similar   auxiliary 
equipment. 

Charge  this  account  also  with  the  cost  of  all  steam  engines  and 
turbines  devoted  to  the  production  of  electric  energy,  which 
shall  be  considered  to  include  steam  prime  mover  accessories  as 
the  throttle  valve  and  the  governor,  also  condensers,  air  and 
circulating  pumps  and  lubricating  systems.  Charge  also  with  the 
cost  of  all  electric  generating  apparatus  driven  by  steam  prime 
movers  together  with  rotaries  and  motor-generator  sets,  exciters, 
etc.,  when  not  installed  in  connection  with  the  transmission  sys- 
tem. This  includes  the  specially  provided  foundations  and  set- 
tings of  such  apparatus.  Charge  also  with  all  accessory  and 
auxiliary  equipment  in  the  steam  power  generating  station,  in- 
cluding belts  and  other  transmission  equipment,  line  and  counter 
shafting,  pulleys,  bus-bars,  regulators,  station  switchboards  and 
equipment  such  as  circuit  breakers,  switches,  meters  and  their 
settings,  together  with  special  high  tension  transmission  equip- 
ment at  the  steam  power  station  as  high  tension  bus-bars,  high 
tension  switchboards,  high  tension  switches,  high  tension  current 
transformers,  high  tension  lightning  arresters,  high  tension  poten- 
tial transformers,  high  tension  reactive  coils,  high  tension  choke 
coils,  high  tension  grounding  devices  and  resistances,  high  ten- 
sion step-up  and  step-down  transformers. 


C-23.     Transmission  System. — Overhead. 

Charge  this  account  with  the  cost  of  the  overhead  transmission 
system,  embracing  all  towers,  poles,  cross-arms,  insulator  pins, 
braces,  brackets  and  other  pole  fixtures  and  appliances,  guys  and 
other  tower  and  pole  supports,  and  all  cables,  wires,  insulators 

74 


and  insulator  material,  etc.,  constituting  the  transmission  system 
between  the  point  of  electric  generation  or  purchase  to  the  point 
where  it  is  lowered  in  voltage  or  changed  as  to  kind  or  frequency 
for  the  purpose  of  commercial  distribution. 


C-24.     Transmission  System. — Underground. 

Charge  to  this  account  the  cost  of  underground  transmission 
system  equipment,  including  conduits,  manholes,  sewer  connec- 
tions, sewer  traps,  and  their  accessories,  cables,  and  static  relief 
apparatus  outside  of  stations  and  sub-stations,  constituting  the 
underground  transmission  system  between  the  point  of  genera- 
tion, transformation  or  purchase  and  the  point  where  it  is  low- 
ered in  voltage  or  changed  as  to  kind  or  frequency  for  the  pur- 
pose of  commercial  distribution. 


C-25.     Sub-Station  Equipment. 

Charge  to  this  account  the  cost  of  all  sub-station  and  trans- 
former station  equipment  and  apparatus,  including  the  electrical 
equipment  as  transformers,  motor-generator  sets,  rotaries,  boost- 
ers, switchboards,  furniture,  etc. 


75 


C-26.     Storage  Battery  Equipment. 

Charge  to  this  account  the  cost  of  all  storage  batteries  and 
storage  battery  equipment.  Where  separate  buildings  and  struct- 
ures have  been  provided  for  storage  batteries,  there  will  be 
charged  to  this  account  not  only  the  cost  of  the  electrical  equip- 
ment, but  also  such  other  equipment  as  is  a  necessary  and  inci- 
dental part  of  the  operation  of  such  battery  and  included  in 
tangible  capital. 


C-27.     Distribution  System. — Overhead. 

Charge  to  this  account  the  cost  of  the  distribution  system,  em- 
bracing all  towers,  poles,  cross-arms,  insulator  pins,  braces,  brack- 
ets, and  other  pole  fixtures  and  appliances,  guys,  and  other  tower 
and  pole  supports,  and  all  cables,  wires,  insulators,  and  insulating 
material  constituting  the  distribution  system  between  the  central 
station  switchboard  or  the  sub-station  or  transformer  station  to 
the  consumers'  premises,  including  the  service  wiring,  when  such 
wiring  can  be  considered  as  a  permanent  installation. 


76 


C-28.     Distribution  System. — Underground. 

Charge  to  this  account  the  cost  of  underground  distribution 
system  equipment,  including  conduits,  manholes,  sewer  connec- 
tions, sewer  traps,  cables  and  their  accessories,  Edison  tubes, 
junction  boxes  and  other  equipment  constituting  the  underground 
distribution  system  between  the  central  station,  sub-station  or 
transformer  station  switchboard  and  the  consumers'  premises. 


C-29.     Transformers. 

Charge  this  account  with  the  cost  of  all  distribution  line  trans- 
formers, both  those  placed  on  the  premises  of  the  consumer  and 
upon  the  poles  or  other  supports  adjacent  thereto.  The  cost  of 
the  original  setting  of  each  transformer  will  be  charged  to  this 
account.  Transformers  and  transformer  devices  operated  in 
connection  with  the  transmission  system  will  not  be  charged  to 
this  account  but  to  the  account  Sub-Station  Equipment — Account 
C-24. 


77 


C-30.    Meters. 

Charge  to  this  account  the  cost  of  all  meters  installed  for  de- 
termining the  amount  of  energy  delivered  to  consumers.  The 
cost  of  the  original  setting  of  each  meter  will  be  charged  to  this 
account  if  it  is  the  policy  of  the  accounting  utility  to  capitalize  the 
original  setting  of  meters.  Subsequent  removing  and  resetting 
of  meters  will  not  be  charged  to  this  account,  but  to  operating 
expenses. 


C-31.     Commercial  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  arc  lamps,  Nernst  lamps, 
incandescent  lamps  and  all  lamp  fixtures  and  equipment  devoted 
to  commercial  lighting  and  included  in  the  tangible  capital  of  the 
utility.  Lamps  and  lamp  equipment  having  an  expectancy  of 
life  in  service  of  less  than  one  year  will  not  be  charged  to  this 
account,  but  will  be  considered  an  operating  charge. 


C-32.     General  Office  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  general 
office  of  the  electric  utility,  embracing  such  items  as  office  furni- 
ture and  furnishings,  movable  safes,  filing  cases  and  devices,  type- 
writers, adding  machines,  addressographs  and  sundry  office 
equipment  having  an  expectancy  of  life  in  service  exceeding  one 
year. 


C-33.     Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  stores 
department.  This  includes  loading  and  unloading  machinery, 
derricks,  cranes,  hoists,  conveying  apparatus  and  equipment,  etc. 


C-34.     Utility  Equipment. 

Charge  this  account  with  the  cost  of  all  utility  equipment. 
This  includes  wagons,  drays,  trucks,  harnesses,  horses,  automo- 
biles, bicycles,  motorcycles,  industrial  tramways,  etc. 


79 


C-35.     Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includible  in  any  of  the 
preceding  classified  capital  accounts,  embracing  such  items  as 
shop  appliances,  shop  and  laboratory  tools,  work  tools  and  instru- 
ments, street  department  work  tools  and  instruments,  and  other 
miscellaneous  equipment. 


C-36.     Miscellaneous  Expenditures. 

Charge  this  account  with  all  expenditures  incurred  during  con- 
struction and  before  the  operation  of  the  company  or  any  of  its 
new  units.  This  includes  the  salaries  of  all  general  officers  and 
general  office  assistants  during  the  period  of  construction,  to- 
gether with  all  office  supplies  and  expenses,  stationery  and  print- 
ing, law  expenses,  injuries  and  damages,  insurance,  taxes,  in- 
terest, discount  on  bonds  and  any  other  miscellaneous  items  of 
this  nature  not  chargeable  to  any  of  the  foregoing  accounts. 


C-37.     Cost  of  Plant  Purchased   (In  Lieu  of  Plant  Con- 
structed). 

Charge  to  this  account  the  cost  of  the  electric  plant  purchased 
in  case  the  plant  of  the  utility  is  obtained  by  purchase  instead  of 
being  constructed  by  it. 


80 


GENERAL  REMARKS  RELATIVE  TO  MODIFICATIONS. 


We  believe  that  all  modifications  made  by  us  in  the  classifica- 
tion as  adopted  by  the  Railroad  Commission  of  Wisconsin  are 
explained  as  follows: 


FIRST  :  Changes  in  titles,  order  of  accounts,  accounts  omitted, 
combined  or  divided  into  different  accounts  to  meet  the  peculiar 
needs  of  our  companies  are  covered  by  the  statements  included 
herein  comparing  the  modified  classifications  of  Operating  and 
Construction  and  Equipment  accounts  with  those  appearing  in 
the  Wisconsin  classification. 


SECOND:  Various  notes  appearing  under  different  accounts 
referring  to  consolidation  of  accounts,  in  case  the  utility  comes 
under  Classes  "B"  or  "C,"  together  with  such  special  methods 
necessary  in  order  to  give  to  the  Wisconsin  Commission  the 
detail  required  by  them  for  annual  reports,  and  all  matter  which 
concerns  directly  the  Wisconsin  Commission  and  the  companies 
under  its  jurisdiction,  have  been  eliminated.  In  no  case,  how- 
ever, has  this  elimination  destroyed  the  integrity  of  the  account. 
An  example  of  this  appears  on  page  12  of  the  pamphlet  issued 
January,  1912,  third  edition,  under  the  account  "Sales  of  Elec- 
tric Current  to  Other  Public  Utilities."  From  this  account  we 
have  eliminated  the  following: 

"Sub-accounts  are  to  be  opened  for  each  such  purchasing 
utility,  the  account  showing  the  name  of  the  purchasing 
utility,  the  amount  of  energy  purchased  and  the  total  earn- 
ings from  such  sales,  which  details  will  be  called  for  in 
annual  report  to  the  Railroad  Commission." 


THIRD:  Balance  sheet  accounts,  except  detail  of  Construction 
and  Equipment  accounts,  are  not  included,  as  we  believe  it  better 
for  our  use  to  retain  the  accounts  appropriate  or  peculiar  to  each 
of  the  companies  managed  by  us. 

FOURTH  :  As  the  method  shown  in  the  Wisconsin  classifica- 
tion of  caring  for  Taxes  and  Deductions  from  Gross  Income 
are  practically  in  agreement  with  our  present  method,  we  have 
thought  it  unnecessary  to  add  thfs  to  our  edition. 

FIFTH  :  We  have  also  eliminated  all  matter  coming  under 
the  heading  "Depreciation,"  as  it  has  been  and  is  our  practice 
to  create  a  depreciation  or  replacement  reserve  by  a  direct  charge 
to  Surplus,  upon  the  authority  of  the  Board  of  Directors  of  the 
company  concerned.  Charges  to  this  reserve  account  must  also 
be  approved  by  the  Board  of  Directors. 


90 


Light  and  Power  Earning  Accounts 

WISCONSIN  CLASSIFICATION. 


OPERATING  REVENUES. 

S.&W. 
Nos. 

Commercial  Lighting  Earnings 1  &  2* 

Municipal  Contract  Lighting  Earnings 3  &  4* 

Commercial  Power  Earnings 5&6 

Municipal  Power  Earnings 

Sales  of  Electric  Current  to  other  Public  Utilities 

Miscellaneous  Earnings  from  Operation 9 

NON-OPERATING  REVENUES. 

Profit  on  Merchandise  Sales 10 

Wiring  and  Installation  Work 11 

Rents  from  Lands  and  Buildings,  Conduits,  Pole  Lines 

and  Apparatus 12* 


Interest  on  Deposits 

Interest  and  Dividends  from  Investments 14* 

Appropriations  from  Municipal  Funds  (For  Municipal 

Plants)    

Miscellaneous  Non-Operating  Revenues 15 


*Title  changed. 
fEliminated. 

92 


Operating  Expenses 

WISCONSIN   CLASSIFICATION. 


STEAM  POWER  GENERATION. 

OPERATION. 

S.&W. 

Nos. 

1-a.       Superintendence   3-a 

1-b.      Engine  Labor 3-c 

1-c.       Electrical  Labor 3-d 

1-d.       Miscellaneous  Labor 3-e 

2.  Steam  Generated $ 

3.  Steam   Purchased j 

4-a.      Lubricants   3-h 

4-b.       Miscellaneous  Power  Plant  Supplies  and  Exp. . .  3-i* 

MAINTENANCE. 

5-aa.     Steam  Engines  and  Turbines 4-c* 

5-ab.     Power  Plant  Auxiliary  Equipment 4-e* 

5-ac.     Generators  4-d 

5-ad.     Auxiliary  Power  Plant  Electrical  Equipment. . . .  4-f* 

5-b.       Power  Plant  Buildings,  Fixtures  and  Grounds . .  4-g* 

GAS  POWER  GENERATION. 

OPERATION. 


6-a.  Superintendence    

6-b.  Engine  Labor 

6-c.  Electrical  Labor 

6-d.  Miscellaneous  Labor 

7.  Power  Gas  Produced 

8.  Power  Gas  Purchased 

9-a.  Water  for  Cooling  Engines 

9-b.  Lubricants 

9-c.  Miscellaneous  Power  Plant  Supplies  and  Exp. 

Title  changed. 
^Eliminated. 

93 


Operating  Expenses  (Continued) 

WISCONSIN   CLASSIFICATION. 

MAINTENANCE. 

S.  &  \V. 
Nos. 

10-aa.     Gas  Engines  and  Turbines 

10-ab.     Power  Plant  Auxiliary  Equipment 

10-ac.     Generators   

10-ad.     Auxiliary  Power  Plant  Electrical  Equipment... 
10-b.       Power  Plant  Buildings,  Fixtures  and  Grounds. . . 

HYDRAULIC  POWER  GENERATION. 

OPERATION. 

1 1-a.       Superintendence 1-a 

11-b.       Hydraulic   Labor 1-b 

1 1-c.       Electrical  Labor 1-c 

11-d.       Miscellaneous  Labor 1-d 

12.          Hydraulic  Power  Purchased 1-e 

13-a.       Lubricants    1-f 

13-b.       Miscellaneous  Power  Plant  Supplies  and  Exp...  1-g* 

MAINTENANCE. 

14-aa.  Dams,  Canals  and  Flumes          )  2-a,  2-b,  2-c* 

14-ab.  Turbines  and  Water  Wheels      >  2-d,  2-e* 

14-ba.  Power  Plant  Auxiliary  Equipment 2-g* 

14-bb.  Generators   2-f 

14-bc.  Auxiliary  Power  Plant  Electrical  Equipment. . .       2-h* 

14-c.  Power  Plant  Buildings,  Fixtures  and  Grounds.        2-i* 

ELECTRIC   CURRENT   PURCHASED. 

15.  Commercial  Electric  Current  Purchased 7-a* 

STEAM  GENERATION— (Apportionment  Account). 
OPERATION. 

16.  Operating  Labor 3-b* 

17.  Fuel  for  Steam 3-f 

18.  Water  for  Steam 3-g 

19.  Miscellaneous  Steam  Supplies  and  Expenses....        3-if 

MAINTENANCE. 

20-aa.  Boilers  and  Boiler  Auxiliary  Equipment 4-b* 

20-ab.  Coal  and  Ash  Handling  Equipment 4-a* 

20-b.  Boiler  Plant  Buildings,  Fixtures  and  Grounds . . .  4-g*f 

*Title  changed. 

fCombined. 

$  Eliminated. 

94 


Operating  Expenses  (Continued) 

WISCONSIN   CLASSIFICATION. 


POWER  GAS  PRODUCTION— (Apportionment  Account). 

OPERATION. 

S.&W. 

&i^£  Nos- 

21.  Gas  Producer  Operating  Labor 

22.  Gas  Producer  Fuel 

23.  Gas  Producer  Water 

24.  Miscellaneous  Gas  Producer  Supplies  and  Exp.. . 

MAINTENANCE. 

25-aa.     Gas  Producer  and  Gas  Producer  Equipment .... 

25-ab.     Coal  and  Ash  Handling  Equipment j 

25-b.       Gas  Producer  Buildings,  Fixtures  and  Grounds. .          j 

ELECTRIC  POWER— (Apportionment  Account). 

26.          Electric  Utility  Proportion  of  Total  Power $ 

TRANSMISSION  AND  TRANSFORMATION.* 

OPERATION. 

27-a.  Inspecting  and  Patrolling  Transmission  System. .  9-a* 
27-b.  Sub-Station  and  Transformer  Station  Operating 

Labor  9-c* 

27-c.  Sub-Station  and  Transformer  Station  Supplies 

and  Expenses 9-d* 

MAINTENANCE. 

28-a.       Transmission    System 10-a 

28-b.  Sub-Station  and  Transformer  Station  Equipment  10-b* 
28-c.  Sub-Station  and  Transformer  Station  Buildings, 

Fixtures  and  Grounds 10-c* 

"Title  changed. 

^Eliminated. 

95 


Operating  Expenses  (Continued) 

WISCONSIN   CLASSIFICATION. 


STORAGE4 

OPERATION. 

S.&W. 

Nos. 

29-a.       Storage  Battery  Operating  Labor 9-e* 

29-b.       Storage  Battery  Supplies  and  Expenses 9-f 

MAINTENANCE. 

30-a.       Storage  Battery  Equipment 10-d 

30-b.       Storage  Battery  Buildings,  Fixtures  and  Grounds     10-e* 

DISTRIBUTION. 
OPERATION. 

31 -a.  Labor     Inspecting,     Removing     and     Resetting 

Transformers   1 1-a* 

31-b.  Labor  Removing  and  Resetting  Meters 11-c* 

31-c.  Labor  Inspecting  and  Testing  Meters 11-d* 

31-d.  Misc.  Distribution  System  Operating  Labor....  ll-a*f 

32-a.  Meter  Department  Supplies  and  Expenses 11-e 

32-b.  Misc.  Distribution  System  Supplies  and  Exp....  11-b* 

MAINTENANCE. 

33-aa.  Overhead  Distribution  System 12-b* 

33-ab.  Underground  Distribution  System 12-a* 

33-b.  Transformers    12-c 

34.  Meters    12-d 

CONSUMPTION.* 
OPERATION. 

35.  Trimming  and  Inspecting  Lamps 13-a,  13-c* 

36.  Lamp   Supplies 13-b* 

37.  Incandescent  Lamp  Renewals 13-d 

38.  Miscellaneous  Consumption  Supplies  and  Exp...     13-e* 

39.  Customers'  Premises  Expenses 13-f 

MAINTENANCE. 

40.  Lamps   14-a,  14-b* 

Title  changed. 

fCombined. 

^Eliminated. 

96 


Operating  Expenses  (Continued) 

WISCONSIN  CLASSIFICATION. 


COMMERCIAL. 

s.&w. 

Nos. 

41-aa.     Collection  Salaries  and  Commissions 15-b 

41-ab.     Reading  Meters  and  Delivering  Bills 15-a 

41-ac.     Collection  Supplies  and  Expenses 15-c 

41-ad.     Uncollectible  Accounts  (Reserve  Charge) 15-d 

41-ba.     Promotion  of  Business  Salaries  and  Commissions  15-e* 

41-bb.     Promotion  of  Business  Supplies  and  Expenses..  15-f* 

GENERAL. 

OPERATION. 

42-a.       Salaries  of  General  Officers 17-a* 

42-b.       Salaries  of  General  Office  Clerks 17-b* 

43-a.       General  Office  Rent 17-c* 

43-b.       Miscellaneous  General  Office  Supplies  and  Exp. .  17-d* 

44-a.       Law  Expenses  General 17-e 

44-b.       Miscellaneous  General   Expenses 17-f 

44-c.       Railroad  Commission  Expenses J 

MAINTENANCE. 

45-a.       General  Office  Equipment 18-a* 

45-b.      General  Office  Buildings,  Fixtures  and  Grounds.  18-b* 

UNDISTRIBUTED. 

46-a.       Injuries  and  Damages 19-a 

46-b.       Insurance 19-b 

46-c.       Stationery  and  Printing 19-c 

46-d.      Operation  of  Stores  Department 19-d* 

46-e.       Stores  Department  Equipment                              )  on    * 
46-f.       Stores  Dept.  Bldgs.,  Fixtures  and  Grounds       f 

46-g.       Operation  of  Utility  Equipment 19-e* 

46-h.       Maintenance  of  Utility  Equipment  ) 

46-i.        Maintenance  of  Utility  Buildings,  Fixtures  20-b* 
and  Grounds                                                        ) 

*Title  changed. 

^Eliminated. 

97 


Construction  and  Equipment  Accounts 
WISCONSIN    CLASSIFICATION. 


INTANGIBLE. 


s.  &  w. 

Nos. 

Organization   1 

Franchises    2 

Rights,  Licenses,  etc 3 


TANGIBLE 


LANDS  USED  IN  OPERATION  OF  PROPERTY f 

Power  Plant  Land 5 

Sub-Station  and  Transformer  Station  Land 6* 

Storage  Battery  Land 7 

General  Office  Land 8 

Stores  Department  Land 9 

Utility  Equipment  Land 10 

BUILDINGS,  FIXTURES  AND  GROUNDS  (USED  IN  OPER- 

ERATION    OF   PROPERTY) f 

Steam  Power  Plant  Bldgs.  Fixtures  and  Grounds. . . .  12* 

Gas  Power  Plant  Bldgs.  Fixtures  and  Grounds f 

Hydraulic  Power  Plant  Bldgs.  Fixtures  and  Grounds.  11* 

Boiler  Plant  Bldgs.  Fixtures  and  Grounds 12*§ 

Gas  Producer  Plant  Bldgs.  Fixtures  and  Grounds ...  f 
Sub-Station  and  Transformer  Station  Bldgs.  Fixtures 

and  Grounds 13* 

Storage  Battery  Bldgs.  Fixtures  and  Grounds 14* 

General  Office  Bldgs.  Fixtures  and  Grounds 15* 

Stores  Department  Bldgs.  Fixtures  and  Grounds 16* 

Utility  Equipment  Bldgs.  Fixtures  and  Grounds 17* 

*Title  changed. 

tEliminated. 

§  Combined. 


Construction  and  Equipment  Accounts 
WISCONSIN   CLASSIFICATION. 


S.&W. 

Nos. 
POWER  PLANT  EQUIPMENT f 

Steam  Power  Plant  Equipment 20 

Gas  Power  Plant  Equipment t 

Hydraulic  Power  Works 18 

Hydraulic  Power  Plant  Equipment 19 

Boiler  Plant  Equipment 20*§ 

Gas  Producer  Equipment t 

Transmission   System 21 

Sub-Station  and  Transformer  Station  Equipment 22* 

Storage   Battery    Equipment 23 

Distribution  System 24 

Transformers 25 

Meters    26 

Commercial  Lamps  and  Lamp  Equipment 27 

Municipal  Contract  Lighting  System 

General  Office  Equipment 28 

Stores  Department  Equipment 29 

Utility  Equipment 30 

Miscellaneous   Equipment 31 

MISCELLANEOUS     CONSTRUCTION     AND     EQUIPMENT 

EXPENDITURES f 

Salaries   during  Construction \ 

Office  Supplies  and  Expenses  during  Construction  I 
Stationery  and  Printing  during  Construction . . . .  / 

Law  Expenses  during  Construction I 

Injuries  and  Damages  during  Construction \ 

Insurance  during  Construction 

Taxes  during  Construction 

Interest  during  Construction 

Discount  on  Bonds  during  Construction 

Miscellaneous  Expenditures  during  Construction .' 

Cost  of  Plant  Purchased  (in  lieu  of  Plant  constructed)     33 

*Title  changed. 
tEliminated. 
§  Combined. 

99 


ALPHABETICAL  LIST  OF  ARTICLES. 

(In  some  instances  items  have  been  marked  *,  as  it  will  be 
readily  seen  that  such  items  are  likely  to  affect  a  large  percentage 
of  the  accounts  in  this  system,  and  it  would  be  impractical  to 
enumerate,  in  this  list,  all  of  these  accounts.) 


Acid,  hydro  fluoric 

Adding  machines   18-a 

Adding  machine  ribbons 17-d 

Addressographs    18-a 

Addressograph    stencils 17-d 

Adjusters'  expenses  and  salaries 19-a 

Advertising 15-f,  17-f 

Air  compressors  and  storage  tanks 2-g,  4-e 

Air   hose 1-g,  3-i 

Air    mufflers 2-g,  4-e 

Air  pumps 2-g,  4-e 

Alarm  bells * 

Alcohol    * 

Alternators    2-f,  4-d 

Aluminum    wire 10-a 

Ammeters    (electric   plant) 2-h,  4-f,  10-c 

Ammonia    * 

Analysis  of  coal 3-f 

Analysis  of  oil   (lubricants) 1-f,  3-h 

Analysis  of  oil  (fuel) 3-f 

Anchors,   guy 10-a,  12-b 

Anchor    rods 4-a,  10-a,  12-b 

Angle  iron * 

Annunciator    wire * 

Annunciators     * 

Appliances,    engine 4-c,  4-e 

Aqueducts     2-b,  2-d,  4-b 

Architects     * 

Architect    fees 1-a,  3-a,  13-f 

Arc  lamp  cut  outs 14-b 

Arc  lamp  electrodes   13-a 

Arc  lamp  globes 13-b 

Arc  lamp  insulators 14-b 

Arc  lamp     outriggers 14-b 

Arc  lamp    posts 14-b 

Arc  lamp     reflectors 14-b 

Arc  lamp  regulators 14-b 

Arc  lamp    shades 13-b 

Arc  lamp  street  hoods 14-b 

Arc  lamp  suspension  pulleys 14-b 

Arc  lamps  13-a,  13-b,  14-a 

Arc   panels    2-h,  4-f,  10-c 

Arc  rectifiers,  mercury 2-h,  4-f,   10-c,  20-b 

Arcs,    Mazda 13-d 

Armalac  2-f.  2-h,  4-d,  4-f,  10-c,  14-a 

Armatures  2-f,  2-h,  4-d,  4-f,  10-c 

Armature  coils  2-f,  2-h,  4-d,  4-f,  10-c 

101 


ArnvtiKe  winders   (mechanics) 2-f,  4-d,  10-c 

Arm  rests    17-a 

Arms,    spreader 10-a,  12-b 

Arresters,      lightning Buildings 

Asbestos    * 

Ash  conveying  machinery   (steam  plant) 4-a 

Ash  conveyors  4-a 

Asphalt * 

Assistant  General  Manager 17-a 

Association  dues 17-f 

Atmospheric   relief  valves Bldgs 

Attachment  Plugs * 

Attorneys'  expenses,  fees  and  salaries 17-e,  19-a 

Auditor,  resident 17-a 

Auditor,  traveling   17-f 

Augers    * 

Automatic  switching  devices  (coal  conveyors) 4-a 

Automobile  incandescent   lamps 19-e 

Automobile  supplies    19-e 

Auxiliary  heaters 4-b 

Awnings    * 

Axes    ,  .  * 


B 

Babbitt  metal * 

Badges,   employes' 13-e,  15-c,  * 

Baffle  plates 4-b 

Bags,    filter 3-i 

Barbed  wire * 

Barns 20-b 

Barometric  Condensers  4-e 

Barrels,  water * 

Bars,  commutator 2-h,  2-f,  4-d,  4-f,  10-e 

102 


Bases,  motor   2-h,  4-f 

Baskets,  desk 17-d 

Baskets,  inner  globe 13-e 

Baskets,  waste  paper * 

Battery  charging  outfits  (autos) 20-b 

Battery  jars 

Batteries,  operating  storage  (labor) 9-e 

Batteries,  storage   (sub-station) 9-f,  10-e 

Battery  parts   

Beams,  I 

Bearings  (motor,  shaft,  step,  etc.) 

Bedding,  stable 19- 

Bellows 

Bells,  alarm    

Belt  fixtures 

Belting 

Bicycles  19-e,  20-b 

Binders   (office)    17-d 

Binding  wire   2-f,  4-d,  10-c 

Bit  braces  * 

Blacksmiths'  tools  * 

Blank  books   19-c 

Blank  forms  19-c 

Blankets,   stable    19-e 

Blocks,  tackle * 

Blotters,  or  blotting  paper 19-c 

Blow  torches  * 

Blower  sets    2-g,  4-e,  10-c 

Blowers    2-g,  4-e,  10-c 

Blow-off  piping 4-b 

Blow-off  valves 4-b 

Blue  print  and  black  line  paper * 

Blue  vitrol  * 

Boards,  flash  2-a 

Boards,    terminal    2-h,  4-f,  10-c 

Boats   2-a,  2-b,  2-c,  2-d 

Boilers    4-b 

Boiler  appliances    4-b 

Boiler  cleaners  (labor)  3-b 

Boiler  compound 3-i 

Boiler  feed  pumps  4-b 

Boiler  fittings  4-b 

Boiler  flues  4-b 

Boiler  house  foreman 3-b 

Boiler  house  superintendent 3-b 

Boiler  inspection  3-i 

Boiler  insurance   19-b 

Boiler  labor 3-b 

Boiler  room  tools  3-i 

Boiler  settings  4-b 

Boiler  tubes 4-b 

Boiler  tube  cleaners   (tool) 3-i 

Bolts * 

Books  (accounting)   19-c 

Book  cases 18-a 

Bookkeepers 17-b 

Booklets  (new  business) 15-f 

Booms    2-a,  2-b,  2-c 

Boosters    10-c 

105 


Borax  , * 

Boring  tools * 

Boxes,  crank  pin 4-c 

Boxes  for  lightning  arresters 2-h,  4-f,  10-a,  10-b,  10-c,  12-b 

Boxes,  switch,  etc * 

Braces,  cross  arm 10-a,  12-b 

Braces,  outrigger 12-b,  14-b 

Bracket  hoods 14-b 

Bracket  insulators  10-a,  12-b 

Brackets,  lamp   13-f,  14-b 

Brackets,  line 10-a,  12-b 

Brackets,  roof   12-b 

Breakers,  automatic  circuit 2-h,  4-f,  10-a,  10-b,  10-c,  10-e,  12-a,  12-b 

Breast  drills * 

Bricks  * 

Brick  drills * 

Bridge  tenders    2-a,  2-b,  2-c 

Bridge  rentals  (to  corporations) Taxes 

Bridge  rentals  (to  municipalities) Taxes 

Bridges    2-a,  2-b,  2-c 

Briefs,  law  17-e,  19-a 

Brooms * 

Brush  holders  and  parts,  generator 2-f,  4-d,  10-c 

Brushes  * 

Brushes,  flue 3-i 

Brushes,  generator 1-g,  3-i,  9-d 

Brushes,  horse 19-e 

Buckets   * 

Buckles,  turn   * 

Buggies  (replacement  or  repair  parts) 20-b 

Builders'  hardware Buildings 

Building  material Buildings 

Building  permits  Buildings 

Bull  rings 4-c 

Bulletin  boards * 

Burglary  insurance   19-b 

Bus  bars   2-h,  4-f,  10-c 

Bus   bar   connections 2-h,  4-f,  10-c 

Bus  bar  fittings 2-h,  4-f,  10-c 

Bushings * 

Buzzers   .  * 


104 


Cabinets,  wood  and  steel * 

Cable  clamps  * 

Cable  hangers   10-a 

Cable  lugs * 

Cable  racks  for  manholes 12-a 

Cable  sleeves   * 

Cable    (wire)    10-a,  10-b 

Calipers  * 

Calorimeter    4-b 

Canal  2-b 

Canal  men  1-b 

Candles  * 

Cans,  oil * 

Cans  for  rubbish * 

Cans  for  waste 1-g,  3-i,  9-d,  9-f 

Cant  hooks 9-b,  11-b 

Canvassing  and  soliciting  (labor) 15-e 

Canvassing  and  soliciting  supplies 15-f 

Carbolineum    10-a,  12-a,  12-b 

Carbon  bag  13-a 

Carbon  brushes 1-g,  3-i,  9-d 

Carbon  cutters    13-a 

Carbon  packing    * 

Carbon  paper    17-d 

Carbons,  arc  lamp 13-b 

Carborundum  wheels ^ * 

Card  holders * 

Cards,  indicator  * 

Carfare  * 

Carpenters   * 

Cars,  coal 4-a 

Cartridge  fuse  cut-outs * 

Cartridge  fuses * 

Carts 20-b 

Cases,  centrifugal  pump 4-e 

Cases,  transformer 12-c 

Cases,  wheel 2-e 

Cashiers  17-b 

Casualty  insurance   19-b 

Caulking  tools * 

Cells,   (storage  battery)    10-e 

Cement * 

Centrifugal  pump  cases 4-e 

Centrifugal  pump  glands 4-e 

Centrifugal  pump  runners 4-e 

Centrifugal  pump  shafts 4-e 

Centrifugal  pumps 4-e 

Chain * 

Chain  drives   4-a 

Chain  falls 2-g,  4-e 

Chains  (automobile) 20-b 

Chains  (surveyor)   * 

Chalk  * 

Chamois  skin  * 

Changers,   frequency   10-c 

Charcoal * 

Charts,  recording * 

105 


Chauffeur  19-e 

Checks  19-c 

Check  valves  4-b,  4-e 

Chemists 1-a,  3-a 

Chief  Engineer   3-c 

Chisels   * 

Choke  coils   2-h,  4-f,  10-c 

Circuit  breaker  insulators    10-a,  10-b,  12-b 

Circuit  breakers 2-h,  4-f,  10-a,  10-b,  10-c,  10-e,  12-a,  12-b 

Circuit  panels  2-h,  4-f,  10-c 

Circuit  plugs  2-h,  4-f,  10-c 

Circular  loom * 

Circulars  (new  business)   15-f 

Circulating  pumps 4-e 

Cisterns    * 

Claim  agent's  expenses  and  salaries 19-a 

Claims   17-e,  19-a 

Clamps  * 

Clamps,  cable   * 

Clamps,  ground 9-b,  11-b 

Clamps,  guy  10-a,  12-b 

Clay  tubes * 

Cleaners,  boiler  tube 3-i 

Cleats  * 

Cleats  and  knobs  (porcelain) * 

Clerks    * 

Climbers  (linemen's)   9-b,  11-b 

Clincher  ears 10-a,  12-b 

Clips    * 

Clocks   * 

Cloth,  emery * 

Club  dues 17-f 

Clutches  4-e,  4-a 

Coal  3-f 

Coal  buckets 4-a 

Coal  cars  4-a 

Coal  conveyers   4-a 

Coal  conveying  machinery 4-a 

Coal  crushers 4-a 

Coal  hods   * 

Coal  passers 3-b 

Coal  sampling  jars   3-i 

Coal  scoop   4-a 

Coal  tubs   4-a 

Coils,  armature   2-f,  2-h,  4-d,  4-f,  10-c 

Coils,  field   2-f,  2-h,  4-d,  4-f,  10-c 

Coils,  resistance    2-h,  4-f,  10-c 

Coils,  rheostat    2-h,  4-f,  10-c 

Coils,  rotor    2-h,  4-f,  10-c 

Coils,  spark  20-b 

Coils,  stator    2-h,  4-f,  10-c 

Coin  bags 17-d 

Coin  wrappers 17-d 

Coke * 

Cold  well  (re-condenser) 4-e 

Collars  (wheel) 2-e 

Collector  rings  2-f,  4-d 

Columns  (water)   4-b 

Commutator  bars   2-f,  2-h,  4-d,  4-f,  10-c 

106 


Commutator  compound  * 

Commutator  mica    2-f,  2-h,  4-d,  4-f,  10-c 

Commutator  stone  3-i,  1-g 

Commutators  and  parts    (elec.  plant) 2-f,  4-h,  4-d,  4-f,  10-c 

Compensators    2-h,  4-f,  10-c 

Compounds,  insulating * 

Compounds,  washing * 

Compressors,  air  2-g,  4-e 

Comptroller   17-a 

Concrete * 

Concrete  conduit  12-a 

Concrete  material * 

Condensers  (steam  plant) 4-e 

Condensers,  barometric 4-e 

Condensers,  surface   4-e 

Condenser  tubes  4-e 

Condition  powders   19-e 

Conduit  couplings  and  fittings * 

Conduit  tools * 

Conduits  * 

Condulets   * 

Cones,  ground  12-b 

Connecting  rods 4-c 

Connectors  (linemen's  tools) 9-b,  11-b, 

Contracts   * 

Conventions,  expenses  of  attending 17-f 

Conveyers,  ash  and  coal 4-a 

Conveyer  tracks   (coal  and  ash) 4-a 

Copper   * 

Copper  ground  plates  2-h,  4-f,  10-a,  10-b,  10-c,  12-a,  12-b 

Copper  pipe  * 

Copper  wire * 

Copying  brushes  17-d 

Copying  cloths  17-d 

Cord,  lamp * 

Cord,  sash Buildings 

Corn 19-e 

Coroners'  expenses  and  fees 19-a 

Cotter  pins * 

Cotton  waste   1-g,  3-i,  9-d 

Couplings 

Couplings  (wheel)  2-e 

Court  costs 17-e,  19-a 

Court  records    17e,  19-a 

Covers,  transformer   12-c 

Crane    2-g,  4-e 

Crane,  motor  2-h,  4-f 

Crank  pin  boxes 4-c 

Cribs   2-a,  2-b,  2-c 

Cross  arms   10-a,  12-b 

Cross  arm  braces 10-a,  12-b 

Crow  bars  * 

Crushers,  coal   4-a 

Culverts    * 

Cup  leathers  1-g,  3-i,  9-d 

Current  regulators  2-h,  4-f,  10-c 

Current  taps  (wire)   * 

Currycombs    19-e 

Curtains,  window   * 

107 


Cuspidors  * 

Cut-outs * 

Cylinders  for  pump  governors 4-e 

Cylinder  oil  1-f,  3-h,  9-d 

Cylinder  relief  valves 4-c 


D 

Damage  Claims   19-a 

Damper  regulators  4-b 

Dams  2-a 

Dash  pots  4-c 

Dating  stamps   (office) 17-d 

Deflectors   (fixture  parts) 13-f,  14-b 

Demonstrators     15-e 

Deposition  expenses   17-e,  19-a 

Derricks  (stationary)    2-g,  4-e,  20-b 

Desk  baskets   17-d 

Desk  fans * 

Desks  * 

Detectors,  ground  2-h,  4-f,  10-c 

Dictionary 17-d 

Diffusers,  concentric  and  inverted 14-b 

Dimmers * 

Directors'  fees 17-f 

Directories 17-d 

Disc  valves   2-g,  4-e 

Dispatchers,  load 1-c,  3-d 

Dividend  checks 19-c 

Dividend  notices  17-f 

Dividers  * 

Doctors'  expenses,  fees  and  salaries 19-a 

Dodgers,  printing  (new  business) 15-f 

Donations  (to  attract  new  business) 15-f 

108 


Donations  (other  than  to  attract  new  business) 17-f 

Door  plates * 

Dossert  joints * 

Draft  machinery   (boilers) 4-b 

Draft  tubes  2-e,  2-f,  4-d,  10-c 

Drafting  instruments    1-g,  3-i,  11-b 

Draftsmen  1-a,  3-a,  11-a 

Drains   * 

Draw  knife * 

Dredging  2-a,  2-b,  2-c 

Drills,  breast    * 

Drills,  brick  * 

Drills,  hand    * 

Drills,  upright  2-g,  4-e,  20-b 

Drip  tank   (oil  and  steam) 2-g,  4-b,  4-e,  10-c 

Driveways   2-i,  4-g,  10-d,  10-f,  18-b,  20-a,  20-b 

Drums,  steam  and  mud 4-b 

Dry  batteries * 

Dues,  association,  club 17-f 

Dusters * 

Dust  pans  * 

Dynamite    * 


E 

Ears,  clincher     10-a,  12-b 

Eccentrics 4-c 

Economizers  (steam  plant)   4-b 

Elbows    * 

Electric  heaters  Buildings 

Electricians  scissors   9-b,  11-b 

Electrodes  for  arc  lamps 13-b 

Electroliers  13-f 

Elevators   Buildings 

109 


Embankments  2a,  2-b,  2-c,  2-d 

Emery  cloth * 

Emery  wheels    1-g,  3-i,  19-e 

Employees'  badges 13-e,  15-c 

Engine  appliances   4-c,  4-e 

Engine  foundations  4-g 

Engine  indicators,  speed 3-i 

Engine  repairs  (automobile) 20-b 

Engine   stops    4-c 

Engineer,  chief  1-a,  3-a 

Engines,  hoisting  (portable) * 

Engines  (mechanical  stokers) 4-e 

Engines  (steam  plant  or  shop)  4-c,  20-b 

Excavations  * 

Entrance  switches  13-f 

Envelopes  * 

Excess  indicator 12-d 

Exchange  on  remittances 17-d 

Exciters   2-f,  4-d,  10-c 

Exhaust  fans * 

Exhaust  piping 4-b 

Exhaust  valves  4-c 

Expanders,  pipe 4-e 

Expanders,  tube  4-e 

Expansion  bolts    * 

Expenses,  storeroom   19-d 

Extensions,  pole  top 10-a,  12-b 

Eye  bolts   * 

Eyelet  punches  (office)  17-d 

Eyelets   (office)    17-d 


110 


Fans    * 

Falls,  chain   2-g,  4-e 

Fasteners   (paper)    17-d 

Feed  pipe  4-b 

Feed  pumps    4-b 

Feed  valves  4-b 

Feed  water  heaters  4-b 

Feed  water  regulators   4-b 

Feed  wire  holders    10-a,  10-b,  12-a,  12-b 

Feeder  terminals   (electric  plant) 2-h,  4-f,  10-c 

Feeders    10-a,  10-b,  12-a,  12-b 

Felt * 

Fences    

Fibre  conduit 

Fibre  insulators  

Fibre  rods 

Fibre  tubing    

Fibre,  vulcanized  

Fibre,  wood 

Fidelity  insurance  19-b 

Field  coils    2-f,  2-h,  4-d,  4-f,  10-c 

Field  regulators    2-h,  4-f,  10-c 

Fields   and  parts    (generators) 2-f,  4-d,  10-c 

Files  : * 

Filing  cabinet  18-a 

Fillers  (battery)  9-f,  19-e 

Filter  bags   3-i 

Financial  report  forms  and  covers  19-c 

Fire  axes   * 

Fire  brick  4-b 

Fire  buckets Buildings 

Fire  clay  .".4-b 

Fire  extinguishers   Buildings 

Fire  insurance  19-b 

Firemen  (power  plant)    3-b 

Fire  pot  * 

Fire  tiles  (boilers)  4-b 

Firing  tools 3-i 

Fish  paper  (insulating) * 

Fixtures,  belt * 

Fixtures,  lamp    . 13-f,  14-b 

Fixtures,  lighting  for  buildings Bldgs. 

Flanges    * 

Flash  boards   2-a 

Flash  lights,  pocket  * 

Flashers  (signs)   13-f 

Flashing Bldgs 

Flat  rate  switches 13-f 

Flexible  conduits   * 

Flexible  leads ._, 14-b 

Floor  outlets   * 

Flue  brushes  3-i 

Flues 4-b 

Flumes  2-b 

Fly  wheels    4-c,  4-e 

Folders,  printed  (new  business)    15-f 

Foot  bridges  * 

111 


Forced  draft  apparatus 1. 2-g,  4-e,  10-c 

Forebays   2-c 

Foremen,  general * 

Formaldehyde , * 

Forms,  blank  19-c 

Foundations    Buildings 

Frames,  printing 1 1-b 

Frames   (switchboard)    2-h,  4-f,  10-c 

Freight , * 

Frequency  changers  10-c 

Frequency  indicators   2-h,  4-f,  10-c 

Friction  tape  * 

Fuel  (coal-coke-kindling)     * 

Fuel  for  power 3-f 

Fuel  oil 3-f 

Fuller  board   * 

Funeral  expenses   19-a 

Furnaces  (boiler)  4-b 

Furniture   (office)    18-a 

Fuse  boxes  * 

Fuses, * 

Fuses,  plug * 


Galvanized  guy  wire  10-a,  12-b 

Gas,  fuel  for  power 3-f 

Gaskets * 

Gasoline * 

Gas  piping  Buildings 

Gates,  hydraulic  2-a,  2-b,  2-c,  2-d,  2-e 

Gate  lifting  gears 2-a,  2-b,  2-c,  2-d,  2-e 

Gate  operating  mechanism  2-a,  2-b,  2-c,  2-d,  2-e 

112 


Gatemen  (hydraulic)    ; 1-b 

Gauge  cocks 4-b 

Gauge  glass  cutters  3-i 

Gauges   * 

Gauges,  water  4-b 

Gauges,  water  level  1-g 

Gears   * 

Gears,  valve  4-c 

General  Manager,  assistant 17-a, 

General  Solicitor  (new  business)    15-e 

General  Superintendent   Distributed 

Generator  attendants     1-c,  3-d,  9-c 

Generator  brushes  1-g,  3-i,  9-d 

Generator,  commutator  bars 2-f,  4-d 

Generators  2-f,  4-d,  10-c 

Glands,  centrifugal  pump  4-e 

Glass * 

Glass  cutters  * 

Glasses,  water  gauge 3-i 

Globes,  arc  lamp 13-b 

Gloves,  rubber   * 

Glue * 

Glue  pot  * 

Goose  necks  14-b 

Governors    2-e,  2-g,  4-c,  4-e 

Governors,  pump   4-e 

Grading * 

Graphic  meters   2-h,  4-f,  10-c 

Graphite   1-f,  3-h,  9-d,  19-e 

Grappling  hook 9-b,  11-b 

Grates 4-b 

Grease  1-f,  3-h,  9-d,  19-e 

Grease  cups  * 

Grids,  electric  resistance 2-h,  4-f,  10-c 

Grip  (linemen's  tools)    9-b,  11-b 

Ground  clamps   9-b,  11-b 

Ground  cones 12-b 

Ground   detectors    2-h,  4-f,  10-c 

Ground  feeders  10-a,  10-b,  12-a,  12-b 

Ground  plates    2-h,  4-f,  10-a,  10-b,  10-c,  12-a,  12-b 

Ground  rods    (lightning)    2-h,  4-f,  10-a,  10-b,  10-c,  12-a,  12-b 

Ground  wire    (lightning)    2-h,  4-f,  10-a,  10-b,  10-c,  12-a,  12-b 

Guard  for  guy  wires  10-a,  12-b 

Guards,  lamp   * 

Guy  anchors 10-a,  12-b 

Guy  clamp  10-a,  12-b 

Guy  rods   10-a,  12-b 

Guy  stubs    10-a,  12-b 

Guy  wire   10-a,  12-b 

Guys     10-a,  12-b 


113 


Hack  saw  blades   * 

Halter  snaps   * 

Hammers    * 

Handbills  (new  business)   15-f 

Hand  drills * 

Handholes   + 4-b 

Handhole  covers    4-b 

Handhole  frames  4-b 

Hand  lines  (lineman's)   9-b,  11-b,  19-e 

Handling  coal  and  ashes  (labor)   3-b 

Hanger  boards    14-b 

Hanger  irons  (transformers)   12-c 

Hangers  for  electric  line 10-c,  12-b 

Hardware   * 

Harnesses  20-b 

Harness  oil   19-e 

Harness  soap 19-e 

Hatchets * 

Hay   19-e 

Headers 4-b 

Heaters,  auxiliary 4-b 

Heaters,  closed  (coils,  tubes)  4-b 

Heaters,  electric Buildings 

Heaters,  feed  water 4-b 

Heaters,  open  (trays,  floats,  separators)    4-b 

Heating  apparatus  and  fixtures  Buildings 

Hektographs    18-a 

Hired  power   7-a 

Hods,  coal 

Hoists   

Holders,  card   

Holders,  feed  wire    10-a,  12-a,  12-b 

Holders,  shade  

Hooks  

Horse  liniment 19-e 

Horse  shoeing   19-e 

Horses,  replacement  of 20-b 

Hose  * 

Hose,  air  1-g,  3-i 

Hose,  truck   Buildings 

Hospital  expenses  (persons  injured)   19-a 

Hostlers    19-e 

Hot  wells  4-e 

Hydrants    * 

Hydraulic  Gates  2-a,  2-b,  2-c,  2-d,  2-e 

Hydro  fluoric  acid * 

Hydrometers    9-f 


114 


I  beams  for  buildings  * 

Ice  * 

Ice  boxes * 

Ice  racks   2-b,  2-c,  2-d 

Idlers,  rope  drive  2-g,  4-e 

Idler  wheels    2-g,  4-e,  20-b 

Impression  books    19-c 

Incandescent  lamps   13-d 

Incandescent  lamps  (automobile)   19-e 

Incandescent  lamp  fixtures   13-f,  14-b 

Incandescent  lamp  replacers  (tool)   13-e 

Indexes,  office  17-d 

Indicator  cards   * 

Indicators,  engine  (speed)   3-i 

Indicator,  excess  12-d 

Indicator,  frequency  2-h,  4-f ,  10-c 

Indicator,  speed   * 

Induction  motor    * 

Induction  wattmeter  2-h,  4-f,  10-c,  12-d 

Injector  valves 4-e 

Injectors,  steam  4-b 

Ink    17-d 

Ink  stands 17-d 

Inner  globe  baskets 13-e 

Inner  tubes  utility  equipment  20-b 

Inspection  of  wires 13-f 

Instruments,  drafting    1-g,  3-i,  11-a,  11-b 

Instruments,  recording  2-h,  4-f,  10-c,  12-d 

Instruments,  surveying    * 

Instruments,  Testing  electric  line   11-b 

Insulating  compound   * 

Insulating  paint   * 

Insulating   tape    * 

Insulator  pins 10-a,  12-b 

Insulator  rings   14-b 

Insulator  Supports   * 

Insulators,  circuit  breaker  10-a,  10-b,  12-b 

Insulators    * 

Insulators,  tree 10-a,  12-b 

Insurance 19-b 

Intake  pipe 2-a,  4-e 

Iron * 

Iron,  angle * 

Iron  conduits * 

Iron  pipe  * 

Iron   wire    10-a,  12-b,  10-b 

Iron  and  copper  telephone  wire 10-a,  10-b 


115 


Jacks * 

Jars  for  coal  sampling  3-i 

Joints,  Dossert * 

Junction  boxes  , 10-a,  10-b,  12-a,  12-b 

Junction  cut-outs    * 


Ladders   * 

Lamp  brackets    13-f,  14-b 

Lamp  cord * 

Lamp  guards  * 

Lamp  post  brackets 14-b 

Lamp  protectors,  wire  * 

Lamp  shades  * 

Lamp  wicks * 

Lamps  * 

Lamps,  arc   13-a,  13-b,  14-a 

Lamps,  incandescent   13-d 

Lathes    2-g,  4-e,  20-b 

Laths * 

Law  books    17-e,  19-a 

Law  briefs   17-e,  19-a 

Lawns    Buildings 

Lead  pipe * 

Lead  sleeves  * 

Leather  washers * 

Leathers,  cup 1-g,  3-i,  9-d 

Legal  papers 17-e,  19-a 

Letter  books 19-c 

Letter  presses  18-a 

Levels   * 

116 


Lightning  arresters  2-h,  4-f,  10-a,  10-b,  10-c,  12-b 

Lighting  fixtures  for  buildings   Buildings 

Lightning  rods    Buildings 

Lights  for  companies'  use   * 

Lime   * 

Line  suspensions  10-a,  12-b 

Linoleum    * 

Linseed  oil * 

Load  dispatchers   1-c,  3-d 

Lockers    * 

Locks    * 

Locks,  nut    * 

Loom,  circular  * 

Lubricants 1-f,  3-h,  9-d 

Lubricators    4-c 

Lugs,   * 

Lumber  * 

Lye * 


M 

Magnet  wire * 

Magnetos    * 

Mail  pouches   17-d 

Manager,  General   17-a 

Manhole  covers   10-b,  12-a 

Manhole  frames   10-b,  12-a 

Manholes    10-b,  12-a 

Manifolds    4-c 

Maps  * 

Marble  for  switchboard 2-h,  4-f,  10-c 

Mast-arms  14-b 

Matches    * 

Mazda  arcs  13-d 

117 


Mazda  fixtures   * 

Measuring  tape * 

Mechanical  calculators   18-a 

Mechanical  draft  machinery  for  boilers 4-b 

Mechanical  stokers   4-b 

Mechanical  stoker  engines    4-e 

Medical  supplies  (damages)    19-a 

Medicine  for  horses    19-e 

Mercury    * 

Mercury  arc  rectifiers    2-h,  4-f,  10-c,  20-b 

Messenger  wire    10-a,  12-b 

Metal  moulding   * 

Metal  polish * 

Meter  boards   1 1-e 

Meter  books    19-c 

Meter  connection  blocks 1 1-e 

Meter  readers  flashlights  1 1-e 

Meter  repair  parts 12-d 

Meter  seals  11-e 

Meters   * 

Meters,  steam  flow 4-b 

Meters,  water  * 

Mica  board * 

Mica,  commutator   2-f,  2-h,  4-d,  4-f,  10-c 

Mica  cones  and  collars   * 

Mica  insulators  * 

Mimeograph  18-a 

Mirrors  * 

Molasses   19-e 

Moulding  * 

Money  wrappers    17-d 

Mops    * 

Motor  bases 2-h,  4-f 

Motor  bearings 2h,  4-f 

Motorcycle    20-b 

Motor  generators   2-h,  4-f,  10-c 

Motor  speed  regulators   * 

Motors * 

Moulding  boxes * 

Moulding    * 

Mucilage  17-d 

Mufflers,  air  2-g,  4-e 

Muriatic  acid   .  * 


118 


N 

Nails * 

Nameplates   * 

Newspapers  17-d 

Nipples    * 

Non-return  valves 4-b 

Notices,  dividend   17-f 

Nozzles    * 

Numbering  poles    9-b,  11-b 

Numbering  stamps 17-d 

Nurses'  expenses  and  fees  (damage  cases)  19-a 

Nuts  * 

Nut  locks  .  .   * 


Oats   ' 19-e 

Office  furniture 18-a 

Office  wire   * 

Ohmmeters * 

Oil  cans   * 

Oil  cups  * 

Oil,    cylinder 1-f,  3-h,  9-d 

Oiling  devices  for  engines  4-c,  4-e 

Oil  niters  2-g,  4-f,  10-c 

Oil,  fuel  ...... .3-f 

Oil,  harness     19-e 

Oil,  kerosene    * 

Oil,  lightning  arrester 2-h,  4-f,  10-a,  10-b,  10-c 

Oiled  linen    * 

Oil,  linseed    * 

Oil,  lubricating  1-f,  3-h,  9-d 

Oil  piping  * 

119 


Oil  pumps  2-g,  4-c,  4-e,  10-c,  20-b 

Oiled  paper * 

Oil,  transformer  12-c 

Ornamental  brackets  for  arc  lamps  14-b 

Ornamental  lamp  posts  14-b 

Outer  shoes,  motorcycles  20-b 

Outlets,  floor   * 

Outriggers     12-b,  14-b 

Outrigger  braces  12-b,  14-b 

Overhead  feeders 10-a,  12-b 

Oxalic  acid   * 

Ozonifier    .  .  * 


Packing * 

Packing,  carbon  * 

Paraffin  * 

Pails    * 

Paint * 

Panel,  arc    2-h,  4-f,  10-c 

Panel,  circuit    2-h,  4-f,  10-c 

Panel,  transmission    2-h,  4-f,  10-c 

Panel  boxes   * 

Panel   boards    (switchboard) 2-h,  4-f,  10-c 

Paper,  adding  machine 17-d 

Paper  cutters   17-d 

Paper  files  (newspapers)  18-a 

Paper,  oiled  for  insulation    * 

Paper,  toilet * 

Paper  weights 17-d 

Penholders   17-d 

Pen  racks    17-d 

Pens    17-d 

120 


Pen  stocks   2-d 

Pencils   17-d 

Pensions  17-f 

Periodicals 17-d 

Photpmetering   1 1-b 

Physicians'  fees 19-a 

Picture  frames * 

Pike  poles 10-a,  12-b 

Pins,  insulator   10-a,  12-b 

Pins  * 

Pinions  * 

Pipe,  copper * 

Piping,  blow-off 4-b 

Pipe  covering * 

Pipe  cutters    1-g,  3-i,  9-d,  19-e 

Pipe  expanders    4-e 

Pipe  fittings    * 

Pipes,  sewer Buildings 

Piping  * 

Pipe  stock  and  dies   1-g,  3-i,  9-d,  19-d,  19-e 

Pipe  thawing  apparatus  20-b 

Pistons    2-e,  2-g,  4-c,  4-e 

Piston  rings    2-e,  2-g,  4-c,  4-e 

Piston  rods  2-e,  2-g,  4-c,  4-e 

Planimeters    1-a,  3-a 

Plaster  * 

Plates,  door    * 

Plates,  ground   2-h,  4-f,  10-a,  10-b,  10-c,  12-a,  12-b 

Plates,  oxide    20-b 

Platform  scales  * 

Pliers  * 

Plugs  * 

Plug  cut-outs   * 

Plugs,  safety    4-b 

Plumb  bob  * 

Plumbing Buildings 

Plunger    2-e,  2-g,  4-c,  4-e 

Pneumatic  hammers  and  riveters  * 

Poles  10-a,  12-b 

Pole  fixtures    10-a,  12-b 

Pole  lock   (arc)    14-b 

Pole  rings  10-a,  12-b 

Pole  steps   13-a 

Pole  step  sockets   13-a 

Pole  supports   9-b,  1 1-b 

Pole  top  extensions   10-a,  12-b 

Pole  truck 10-a,  12-b 

Polish  * 

Porcelain  cleats  and  knobs * 

Porcelain  insulators  * 

Porcelain  tubes    * 

Portable  instruments    * 

Portable  test  sets * 

Postage  * 

Posts,  lamp  14-b 

Potential  regulators  2-h,  4-f,  10-c 

Potential   transformers    2-h,  4-f,  10-c,  12-c 

Pot  heads   10-a,  12-a,  12-b 

Power  factor  meter  2-h,  4-f,  10-c 

121 


President  17-a 

Presses,  letter 18-a 

Prestolite  tank  renewals 11-b,  19-e 

Printing  frames 11-b 

Power  factor  meters  2-\\L  4-f,  10-c 

Power  plant  fuses  1-g,  3-i 

Power  purchased    7-a 

Pulleys * 

Pumps,  air   2-g,  4-e 

Pumps,  circulating  4-e 

Pumps,  centrifugal  4-e 

Pumps,  electric  * 

Pumps,  feed    4-b 

Pump  governors    4-e 

Pump  governor  cylinders   4-e 

Pump    motors    2-h,  4-b,  4-f 

Pumps,  oil  2-g,  4-c,  4-e,  10-c,  20-b 

Pumps,  steam    2-g,  4-e 

Pumps,  step   4-e 

Pumps,  vacuum   4-e 

Pump  valves    * 

Pump  valve  springs * 

Purchasing  agent 19-d 

Purifiers   (steam  plants)    4-b 

Push  buttons  * 

Putty  * 

Pyrometers   4-b 


Q 

Quick  closing  emergency  valves  4-c 


122 


Racks   2-a,  2-b,  2-c,  2-d,  2-e 

Racks,    ice    2-b,  2-c,  2-d 

Rags  (wiping)  * 

Reaction   foils   2-h,  4-f,  10-c 

Receivers,  steam  plant 4-c 

Receptacles    * 

Receptacle  boxes  for  moldings  * 

Recorders   * 

Recording  instruments  2-h,  4-f,  10-c,  12-d 

Recording  wattmeters  2-h,  4-f,  10-c 

Rectifier,  mercury  arc   2-h,  4-f,  10-c,  20-b 

Reducing  valves 4-e 

Reflectors   * 

Reflectors,  arc  lamp 14-b 

Regulators   * 

Regulators,  arc  lamp  14-b 

Regulators,   current    2-h,  4-f,  10-c 

Regulators,  feed  water 4-b 

Regulators,  voltage   2-h,  4-f,  10-c 

Relays    2-h,  4-f,  10-c 

Relief  valves  4-c,  4-e 

Rent  for  pole  hitches 1 1-b 

Rent  for  right  of  way  pole  lines 9-b 

Rent  for  telephone 17-d 

Repairs,  boiler  settings  4-b 

Repair  parts  for  meters 12-d 

Reservoirs    2-c 

Resin  * 

Rubbish  cans   * 

Resistance   coils    2-h,  4-b,  10-c 

Return  water  apparatus  4-e 

Rheostats    2-h,  4-f,  10-c 

Rheostat   coils    2-h,  4-f,  10-c 

Rheostat  hand  wheels  2-h,  4-f,  10-c 

Ribbon,  adding  machine  17-d 

Rings,  insulator  14-b 

Rings,  piston   2-e,  2-g,  4-c,  4-e 

Riprap   2-a 

Riveters,  pneumatic   * 

Rivets   * 

Robes  (utility  dep't)   20-b 

Rods,  anchor  4-a,  10-a,  12-b 

Rods,  lightning  Buildings 

Rods,  piston  2-e,  2-g,  4-c,  4-e 

Rods,  valve    2-e,  2-g,  4-c,  4-e 

Roof,  brackets  12-b 

Roofing  material Buildings 

Rope   * 

Rope  drive  idlers  (power  plant)    2-g,  4-e 

Rope  drive  sheaves  for  power  plant 2-g,  4-e 

Rope  end  clamps  for  arc  lamps 14-b 

Rosettes   * 

Rotor  coils   2-h,  4-f,  10-c 

Rotary  converters    10-c 

Rubber  bands  17-d 

Rubber  boots  and  coats  9-b,  11-b,  19-e 

Rubber  covered  &  weatherproof  wire * 

123 


Rubber  gloves  * 

Rubber  mats   * 

Rubber  stamps    17-d 

Rubber  tubing * 

Rulers   17-d 

Runners,  centrifugal  pump 4-e 


Safety  plugs  4-b 

Safety  valves   4-b 

Safety-windlass,  arc  lamp 14-b 

Salamoniac  * 

Salsoda  * 

Salt * 

Sand * 

Sand  paper * 

Sash  cord Buildings 

Sash  weights   Buildings 

Sawdust  * 

Saws   * 

Scales,  platform   Buildings 

Scales,  spring    * 

Scissors  * 

Scoop,  coal   4-a 

Scrap  books 19-c 

Scrapers    * 

Screens   * 

Screw  clamps    9-b,  11-b,  19-e 

Screw  drivers   * 

Screws,  all  kinds * 

Sealing  wax 17-d 

Seals  17-d 

Seals,  meter 11-e 

Seats,  valve 4-b,  4-c 

Section  switches 10-a,  12-b 

Separators,  steam 4-b 

Series  cut-outs  -12a,  12-b 

Service  boxes    12-a,  12-b 

Sewer  connections  12-a,  Buildings 

Sewer  pipe   12-a,  Buildings 

Shade  holders * 

Shades,  lamp * 

Shades,  window  * 

Shaft  bearings * 

124 


Shafting  * 

Shafts,  centrifugal  pump 4-e 

Shears  for  office 17-d 

Sheaves  * 

Shellac  * 

Shelving  and  other  fixtures   Buildings 

Shingles Buildings 

Shipping  tags 17-d,  19-d 

Shoeing  horses  19-e 

Shoes  (motorcycles  &  automobiles)    20-b 

Shorthand  books  19-c 

Shovels * 

Shunts * 

Sidewalks    Buildings 

Sign  flashers  13-f 

Signs * 

Slate * 

Slate  for  switchboard  2-h,  4-f,  10-c 

Sledge  hammers  * 

Sleeves,  cable   * 

Slide  rule  * 

Sluiceways    2-a,  2-b,  2-c 

Smoke  flues  4-b 

Snaps,  halter * 

Soap  * 

Sockets  * 

Soldering  iron * 

Soldering  paste    * 

Soldering  torch * 

Solicitor,  new  business  15-e 

Solenoids 2-h,  4-f 

Spark  coils 20-b 

Special  telephone  10-a,  10-b 

Speed  indicators   

Speed  regulators 

Splicers,  feeder  9-b,  1 1- 

Splicing  clamp 9-b,  11- 

Spikes 

Sponge  cups 

Sponges  

Spreader  arms 10-a,  12-b 

Spray  pipes  and  nozzles 4-e 

Springs,  valve * 

Sprinkler  cans   * 

Sprinkling  tools   3-i 

Sprockets    4-c 

Sprockets  (Bicycle  &  Motorcycle)   20-b 

Stacks 

Iron  or  steel 4-b 

Brick  or  cement 4-g 

Stamped  envelopes * 

Staple  drivers 9-b,  11-b,  19-e 

Station   ammeter    2-h,  4-f,  10-c 

Station   voltmeter    2-h,  4-f,  10-c 

Stator  coils    2-h,  4-f,  10-c 

Steady  bearings   4-c 

Steam  fittings   * 

Steam  flow  meters   : 4-b 

Steam  gauges  4-b 

125 


Steam  injectors 4-b 

Steam  pipe  fittings * 

Steam  piping  * 

Steam  pressure  recorders 4-b 

Steam  pump    2-g,  4-e 

Steam  traps  (power  plant)   4-b 

Steam  valves * 

Steam  and  mud  drums 4-b 

Steel   * 

Steel  wool * 

Step  bearings  2-e 

Stencils,  addressograph 19-c 

Step  ladder * 

Step  pump  4-e 

Step,  turbine  2-f,  4-c 

Stokers,  mechanical   4-b 

Stone * 

Stone,  commutator 1-g,  3-i 

Stop  valves  4-b 

Storage  batteries   (sub-station)    9-f,  10-e 

Strain  clamps   10-a,  12-b 

Store  room  expenses 19-d 

Strainers  

Straps 

Straw 19- 

Structural  steel  

Sulphur   

Superintendent,  general 17-a 

Surface   condensers    4-e 

Surgeons'  fees  and  expenses 19-a 

Surgical  supplies   19-a 

Supporting  trestles  * 

Surveying  instruments    * 

Suspensions,  line 10-a,  12-b 

Swinging  arc  fixtures 14-b 

Switchboard  apparatus    2-h,  4-f,  10-c 

Switchboard  frames    2-h,  4-f,  10-c 

Switchboard  wiring    2-h,  4-f,  10-c 

Switchboards    2-h,  4-f,  10-c 

Switches * 

Switch  lugs  * 

Switching  devices  (automatic — for  coal  conveyors) 4-a 

Synchroscopes    2-h,  4-f,  10-c 

Stenographer's  fees,  court  17-e,  19-a 


126 


Tables  * 

Tachometer    2-g,  4-e 

Tailrace 2-d 

Tanks,  drip   2-g,  4-b,  4-e,  10-c 

Tanks,  storage,  air 2-g,  4-e 

Tape * 

Taplet,  pipe    * 

Tar  * 

Teamsters  19-e 

Telegrams  17-d 

Telephone,    special    10-a,  10-b 

Telephone,  test  boxes 10-a,  10-b 

Telephone   wire    10-a,  10-b 

Temperature  recorders * 

Terminals  for  electric  lines   2-h,  4-f,  10-c 

Terminal    boards    2-h,  4-f,  10-c 

Terminals,    feeder    2-h,  4-f,  10-c 

Test  boxes,  telephone   10-a 

Testing  instruments,  electric  line  9-b,  11-b 

Thermometers    * 

Thrust  bearings  2-e,  4-c 

Tile * 

Time  switches  13-f 

Tires  (automobiles  and  motorcycles)  20-b 

Tire  repairs  (automobiles  and  motorcycles)    20-b 

Tissue   (impression)   paper    19-c 

Tools 

Blacksmith    * 

Boiler  room    3-i 

Caulking    * 

Machine  shop    (hand  tools)    1-g,  3-i,  9-d,  19-e 

Boring     * 

Firing    3-i 

Hand    * 

Tools,   Sprinkling    3-i 

Torches     * 

Towel    service    17-d 

Tower  wagon   20-b 

Towers,  transmission    10-a 

Tracks  for  coal  and  ash  conveyors  4-a 

Transfer  agents   17-f 

Transformers   10-a,  10-b,  10-c,  12-b,  12-c 

Transformer  cases 12-c 

Transformers,  constant  current   2-h,  4-f,  10-c 

Transformer   covers    12-c 

Transformers,  current   2-h,  4-f,  10-c 

Transformers,  distribution   12-c 

Transformer   fuses    1 1-b,  12-a 

Transformer    hanger   irons 12-c 

Transformer  oil  12-c 

Transformers,  potential   2-h,  4-f,  10-c,  12-c 

Transmission  line  towers   10-a 

Transmission  panel    2-h,  4-f,  10-c 

Traps   * 

Traveling  auditors    (expenses  of)    17-f 

Tree  insulators     10-a,  12-b 

Tree  moulding   10-a,  12-b 

127 


Tree  trimmers    9-b,  11-b 

Tree  wire  holders  10-a,  12-b 

Trestles    * 

Tripping  devices  4-a 

Truck,  pole 10-a,  12-b 

Try  squares  * 

Tubes,  boiler    4-b 

Tubes,  clay  * 

Tube  cleaning  mechanism  3-i 

Tube  expanders     4-e 

Tubes,  draft   2-e,  2-f,  4-d,  10-c 

Tubes,  condenser  4-e 

Tubes,  feedwater   4-b 

Tubes,  high  voltage   * 

Tubes,  porcelain     * 

Tubes,  steam 4-b 

Tubes   * 

Tunnels    * 

Turbine  2-e,  2-f,  4-c 

Turbine  case    2-e,  2-f,  4-c 

Turbine  step    2-e,  2-f,  4-c 

Turbo  generator   2-f,  4-d 

Turn   buckles    * 

Turpentine   * 

Twine  * 

Typewriters    * 

Typewriter  ribbon  17-d 


128 


Underground  feeders 12-a 

Undertakers'  expenses  and  fees 19-a 

Unions   * 

Unloading  machinery  (coal)  Cost  of  Fuel 


Vacuum    pumps 4-e 

Valves    * 

Valves,  atmospheric  relief  Buildings 

Valve,  blow-off  4-b 

Valve  discs    

Valve  gears 

Valve  gear  parts   

Valve  guards    

Valve  rods    

Valves,  safety    (steam)    4- 

Valve  seats    

Varnish     

Varnished  cambric  * 

Vaseline   * 

Ventilating  apparatus  and  fixtures    Buildings 

Veterinary  services   19-e 

Viaducts    * 

Vises   * 

Volt  meter  (portable)  11-b,  13-e 

Volt  meter  (station)    2-h,  4-f,  10-c 

Voltage  regulators    2-h,  4-f,  10-c 


129 


w 

Wages  paid  employes  injured  on  duty 17-f 

Wages  paid  employes  while  sick  17-f 

Wagon   reel    20-b 

Wall  receptacles * 

Wardrobes   * 

Washers     * 

Washing  compounds    ft * 

Waste   * 

Waste  baskets     * 

Waste  cans    * 

Waste  ways    2-a,  2-b,  2-c 

Water  barrels   * 

Water  columns    4-b 

Water  connections   * 

Water  coolers    * 

Water  dippers  * 

Water  gates    2-a,  2-b,  2-c,  2-d,  2-e 

Water  gauges    4-b 

Water  gauge  glasses 3-i 

Water  governors     2-e 

Water  level  gauges   1-g 

Water  meters  * 

Water  pails    * 

Water  pipe   and    fittings    * 

Water  piping     * 

Water  power   machinery    2-g 

Water  for  steam  power 3-g 

Water  tube   cleaners    * 

Water  wheels    2-e 

Water  wheel  connections   2-e 

Wattmeters  2-h,  4-f,  10-c,  12-d 

Weatherproof  wire  10-a,  10-b,  12-a,  12-b 

Weights,  sash   Buildings 

Weirs     2-a,  2-c 

Welding  compound   * 

Wells  * 

Wells,  cold 4-e 

Wells,  hot    4-e 

Wheels,  carborundum  * 

Wheel  cases 2-e 

Wheel  couplings    2-e 

Wheel  gates 2-e 

Wheel  gate  gear   2-e 

Wheel  house     2-e 

Wheel  pit     2-e 

Wheels,  emery   1-g,  3-i,  19-e 

Wheels,  idler    2-g,  4-e,  20-b 

White  lead  , * 

Wicks,  lamp    * 

Winches   4-a 

Windlasses    * 

Windlass,  safety  (arc  lamp)  14-b 

Window  scraper     * 

Window  shades    * 

Wire    * 

Wire  brushes  * 

Wire  cutters   * 

130 


Wire  inspections  13-f 

Wire  lamp  protectors    * 

Wire  racks    19-d 

Wire  rope    thimbles    10-a,  12-b 

Witnesses  (expenses  and  fees)   17-e,  19a 

Wood  fiber     * 

Wood  moulding * 

Wood  preservatives    * 

Wool,  steel  * 

Wrappers,  coin 17-d 

Wrenches    * 

Wringer  for  copying  cloth   * 

Wrist  pin  boxes   4-c 


131 


(-aylord  Hros. 

Makers 

'S.vrucu<;e,N.  V 
W-  JAN.  21,  1908 


'*Vf;— 

MaEK  V 


274628 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


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